{"id":5960,"date":"2026-05-19T17:32:10","date_gmt":"2026-05-19T10:32:10","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5960"},"modified":"2026-05-19T17:32:10","modified_gmt":"2026-05-19T10:32:10","slug":"phi-kiem-toan-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/","title":{"rendered":"Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n lu\u00f4n l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong giai \u0111o\u1ea1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Th\u1ef1c t\u1ebf, trong b\u1ed1i c\u1ea3nh thanh tra, ki\u1ec3m tra t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb n\u0103m 2026, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed n\u00e0y \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t nhanh ch\u00f3ng, tr\u00e1nh th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 26\/09\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP c\u0169, mang l\u1ea1i nh\u1eefng b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1ec1 th\u1ee7 t\u1ee5c thanh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh to\u00e1n \u0111\u1ecbnh m\u1ee9c n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i r\u00e1c ph\u00e1p l\u00fd ph\u00e1t sinh.<\/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\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Tom_tat_trong_tam_ve_phi_kiem_toan_xay_dung_co_ban\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Phi_kiem_toan_xay_dung_co_ban_duoc_hieu_the_nao_theo_phap_luat_hien_hanh\" >Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Tai_sao_chu_dau_tu_phai_quan_tam_den_phi_kiem_toan_xay_dung_co_ban\" >T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Rui_ro_va_muc_phat_nao_cho_doi_doanh_nghiep_neu_xac_dinh_sai_phi_kiem_toan_xay_dung_co_ban\" >R\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu x\u00e1c \u0111\u1ecbnh sai ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Quy_trinh_xac_dinh_phi_kiem_toan_xay_dung_co_ban_chuan_theo_Nghi_dinh_2542025ND-CP_gom_nhung_buoc_nao\" >Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Buoc_1_Xac_dinh_gia_tri_quyet_toan_de_nghi_cua_du_an\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Buoc_2_Tra_cuu_ty_le_dinh_muc_chi_phi_kiem_toan_doc_lap\" >B\u01b0\u1edbc 2: Tra c\u1ee9u t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Buoc_3_Ap_dung_cong_thuc_tinh_noi_suy_neu_gia_tri_nam_giua_hai_khoang_dinh_muc\" >B\u01b0\u1edbc 3: \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh n\u1ed9i suy n\u1ebfu gi\u00e1 tr\u1ecb n\u1eb1m gi\u1eefa hai kho\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Buoc_4_Lap_du_toan_chi_phi_kiem_toan_va_cong_thue_gia_tri_gia_tang\" >B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 c\u1ed9ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Cach_tinh_noi_suy_phi_kiem_toan_xay_dung_co_ban_thuc_te_the_nao\" >C\u00e1ch t\u00ednh n\u1ed9i suy ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c t\u1ebf th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Bang_ty_le_dinh_muc_chi_phi_kiem_toan_doc_lap_theo_Nghi_dinh_2542025ND-CP\" >B\u1ea3ng t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP<\/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\/phi-kiem-toan-xay-dung-co-ban\/#Bang_so_sanh_rui_ro_tai_chinh_va_giai_phap_quan_ly_ho_so_quyet_toan_du_an_hoan_thanh\" >B\u1ea3ng so s\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Lam_the_nao_de_toi_uu_Phi_kiem_toan_xay_dung_co_ban_va_han_che_rui_ro_thue\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Bang_gia_va_dich_vu_kiem_toan_xay_dung_co_ban_linh_hoat_tai_MAN\" >B\u1ea3ng gi\u00e1 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n linh ho\u1ea1t t\u1ea1i MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Vi_sao_hon_500_du_an_lon_da_tin_tuong_lua_chon_dich_vu_kiem_toan_xay_dung_co_ban_cua_MAN\" >V\u00ec sao h\u01a1n 500 d\u1ef1 \u00e1n l\u1edbn \u0111\u00e3 tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a MAN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Dich_vu_kiem_toan_xay_dung_cua_MAN_phuc_vu_o_nhung_tinh_thanh_nao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u1ee7a MAN ph\u1ee5c v\u1ee5 \u1edf nh\u1eefng t\u1ec9nh th\u00e0nh n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Case_study_thuc_te_Giai_cuu_du_an_120_ty_bi_tac_nghen_quyet_toan\" >Case study th\u1ef1c t\u1ebf: Gi\u1ea3i c\u1ee9u d\u1ef1 \u00e1n 120 t\u1ef7 b\u1ecb t\u1eafc ngh\u1ebdn quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Nhan_dinh_tu_chuyen_gia_30_nam_kinh_nghiem_ve_Phi_kiem_toan_xay_dung_co_ban_va_quan_ly_ho_so\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m v\u1ec1 Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Cau_hoi_thuong_gap_ve_phi_kiem_toan_xay_dung_co_ban\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Phi_kiem_toan_xay_dung_co_ban_toi_thieu_la_bao_nhieu\" >Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i thi\u1ec3u l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Du_an_khong_su_dung_von_dau_tu_cong_co_bat_buoc_thue_dich_vu_kiem_toan_xay_dung\" >D\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Phi_kiem_toan_xay_dung_co_ban_co_duoc_tinh_vao_tong_muc_dau_tu_khong\" >Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Truong_hop_du_an_bi_keo_dai_tien_do_Phi_kiem_toan_xay_dung_co_ban_co_duoc_dieu_chinh_tang_khong\" >Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n b\u1ecb k\u00e9o d\u00e0i ti\u1ebfn \u0111\u1ed9, Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-xay-dung-co-ban\/#Ket_qua_kiem_toan_doc_lap_co_bi_thay_doi_khi_co_quan_nha_nuoc_tham_tra_quyet_toan\" >K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 b\u1ecb thay \u0111\u1ed5i khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ea9m tra quy\u1ebft to\u00e1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_phi_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 kho\u1ea3n chi ph\u00ed t\u1ed1i \u0111a m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Kho\u1ea3n ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m tra, ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c g\u1ed3m c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c d\u1ef1 \u00e1n l\u1edbn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_xay_dung_co_ban_duoc_hieu_the_nao_theo_phap_luat_hien_hanh\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5964\" aria-describedby=\"caption-attachment-5964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5964\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Phi-kiem-toan-xay-dung-co-ban-duoc-hieu-the-nao-theo-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5964\" class=\"wp-caption-text\">Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n sau khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c c\u1ee7a nh\u00e0 n\u01b0\u1edbc. X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n chi ti\u00eau cho d\u1ef1 \u00e1n \u0111\u1ec1u \u0111\u00fang chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u1ea5n \u0111\u1ec1 n\u00e0y hi\u1ec7n nay l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-254-2025-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-674480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Song song v\u1edbi \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-91-2025-TT-BTC-he-thong-mau-bieu-su-dung-trong-cong-tac-quyet-toan-674609.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u s\u1eed d\u1ee5ng trong c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n \u0111\u1ea7u t\u01b0. Hai v\u0103n b\u1ea3n n\u00e0y l\u00e0 kim ch\u1ec9 nam \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00ednh to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t, kho\u1ea3n ph\u00ed n\u00e0y thu\u1ed9c n\u1ed9i dung chi ph\u00ed kh\u00e1c trong t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t c\u1ee7a d\u1ef1 \u00e1n. M\u1ee9c ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a c\u00f4ng tr\u00ecnh v\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u1ecbnh m\u1ee9c do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_chu_dau_tu_phai_quan_tam_den_phi_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5967\" aria-describedby=\"caption-attachment-5967\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5967\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban.jpg\" alt=\"T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-quan-tam-den-phi-kiem-toan-xay-dung-co-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5967\" class=\"wp-caption-text\">T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n l\u1edbn ho\u1eb7c d\u1ef1 \u00e1n c\u00f3 s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi tr\u00ecnh ph\u00ea duy\u1ec7t. Vi\u1ec7c \u01b0\u1edbc t\u00ednh Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u, ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ec5 r\u01a1i v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng khi ph\u00ea duy\u1ec7t t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp l\u00e0m ch\u1eadm ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u01a1n n\u1eefa, s\u1ed1 li\u1ec7u t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y c\u00f3 t\u1edbi h\u01a1n 13% d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh n\u0103m qua b\u1ecb vi ph\u1ea1m th\u1eddi gian quy\u1ebft to\u00e1n. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ch\u1eadm tr\u1ec5 l\u1eadp h\u1ed3 s\u01a1 v\u00e0 d\u1ef1 tr\u00f9 chi ph\u00ed thu\u00ea ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t trong h\u1ed3 s\u01a1 thi c\u00f4ng. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c \u0111\u1ee3t thanh tra c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_va_muc_phat_nao_cho_doi_doanh_nghiep_neu_xac_dinh_sai_phi_kiem_toan_xay_dung_co_ban\"><\/span><b>R\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu x\u00e1c \u0111\u1ecbnh sai ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c r\u1ee7i ro v\u1ec1 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh lu\u00f4n r\u00ecnh r\u1eadp n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh t\u00ednh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">. N\u1ebfu l\u1eadp d\u1ef1 to\u00e1n Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n sai l\u1ec7ch, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn khi gi\u1ea3i ng\u00e2n d\u00f2ng v\u1ed1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, quy tr\u00ecnh gi\u1ea3i ng\u00e2n hi\u1ec7n nay \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t tr\u01b0\u1edbc, thanh to\u00e1n sau r\u1ea5t nghi\u00eam ng\u1eb7t. B\u1ea5t k\u1ef3 s\u1ef1 sai l\u1ec7ch n\u00e0o v\u1ec1 ch\u1ee9ng t\u1eeb chi ph\u00ed kh\u00e1c \u0111\u1ec1u d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm quy\u1ebft to\u00e1n ho\u1eb7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh d\u1ef1 \u00e1n l\u00e0 r\u1ea5t l\u1edbn. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb xu\u1ea5t to\u00e1n nh\u1eefng kho\u1ea3n chi ph\u00ed ki\u1ec3m to\u00e1n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nghi\u00eam tr\u1ecdng h\u01a1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai l\u1ec7ch chi ph\u00ed n\u00e0y c\u00f2n k\u00e9o theo r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 uy t\u00edn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_phi_kiem_toan_xay_dung_co_ban_chuan_theo_Nghi_dinh_2542025ND-CP_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5966\" aria-describedby=\"caption-attachment-5966\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5966\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-xac-dinh-phi-kiem-toan-xay-dung-co-ban-chuan-theo-Nghi-dinh-254_2025_ND-CP-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5966\" class=\"wp-caption-text\">Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh 4 b\u01b0\u1edbc ch\u1eb7t ch\u1ebd d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_gia_tri_quyet_toan_de_nghi_cua_du_an\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ea7u t\u01b0 ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. Gi\u00e1 tr\u1ecb n\u00e0y bao g\u1ed3m chi ph\u00ed x\u00e2y d\u1ef1ng, chi ph\u00ed thi\u1ebft b\u1ecb, chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 c\u00e1c chi ph\u00ed t\u01b0 v\u1ea5n li\u00ean quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Tra_cuu_ty_le_dinh_muc_chi_phi_kiem_toan_doc_lap\"><\/span><b>B\u01b0\u1edbc 2: Tra c\u1ee9u t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh to\u00e1n s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng \u0111\u1ecbnh m\u1ee9c. T\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 45 Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ap_dung_cong_thuc_tinh_noi_suy_neu_gia_tri_nam_giua_hai_khoang_dinh_muc\"><\/span><b>B\u01b0\u1edbc 3: \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh n\u1ed9i suy n\u1ebfu gi\u00e1 tr\u1ecb n\u1eb1m gi\u1eefa hai kho\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, quy m\u00f4 d\u1ef1 \u00e1n kh\u00f4ng n\u1eb1m \u0111\u00fang c\u00e1c m\u1ed1c c\u1ed1 \u0111\u1ecbnh trong b\u1ea3ng. Khi \u0111\u00f3, k\u1ebf to\u00e1n d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c n\u1ed9i suy \u0111\u1ec3 t\u00ecm ra t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ch\u00ednh x\u00e1c nh\u1ea5t cho c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_du_toan_chi_phi_kiem_toan_va_cong_thue_gia_tri_gia_tang\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 c\u1ed9ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi c\u00f3 t\u1ef7 l\u1ec7 n\u1ed9i suy, ch\u1ee7 \u0111\u1ea7u t\u01b0 nh\u00e2n v\u1edbi gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec3 ra m\u1ee9c ph\u00ed tr\u01b0\u1edbc thu\u1ebf. Cu\u1ed1i c\u00f9ng, c\u1ed9ng th\u00eam thu\u1ebf su\u1ea5t VAT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 ho\u00e0n thi\u1ec7n d\u1ef1 to\u00e1n g\u00f3i th\u1ea7u ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_noi_suy_phi_kiem_toan_xay_dung_co_ban_thuc_te_the_nao\"><\/span><b>C\u00e1ch t\u00ednh n\u1ed9i suy ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c t\u1ebf th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 h\u00ecnh dung, ch\u00fang t\u00f4i xin tr\u00ecnh b\u00e0y c\u00f4ng th\u1ee9c n\u1ed9i suy chu\u1ea9n v\u00e0 v\u00ed d\u1ee5 t\u00ednh to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u1ed9i suy \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5961\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170005.png\" alt=\"\" width=\"296\" height=\"60\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170005.png 296w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170005-18x4.png 18w\" sizes=\"auto, (max-width: 296px) 100vw, 296px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki l\u00e0 t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a d\u1ef1 \u00e1n c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb %).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ga l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n c\u1eadn tr\u00ean (\u0111\u01a1n v\u1ecb t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gb l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n c\u1eadn d\u01b0\u1edbi (\u0111\u01a1n v\u1ecb t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ka l\u00e0 t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi Ga (\u0111\u01a1n v\u1ecb %).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kb l\u00e0 t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi Gb (\u0111\u01a1n v\u1ecb %).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u01b0\u1eddng h\u1ecdc c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n (Gi) l\u00e0 35 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ed1i chi\u1ebfu b\u1ea3ng \u0111\u1ecbnh m\u1ee9c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, gi\u00e1 tr\u1ecb n\u00e0y n\u1eb1m trong kho\u1ea3ng t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng. Ta x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c bi\u1ebfn s\u1ed1 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gb = 10 t\u1ef7 \u0111\u1ed3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi Kb = 0,645%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ga = 50 t\u1ef7 \u0111\u1ed3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi Ka = 0,45%.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5962\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170238.png\" alt=\"\" width=\"468\" height=\"262\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170238.png 468w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170238-300x168.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-19-170238-18x10.png 18w\" sizes=\"auto, (max-width: 468px) 100vw, 468px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp cho d\u1ef1 \u00e1n n\u00e0y l\u00e0 0,523125%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i \u0111a tr\u01b0\u1edbc thu\u1ebf l\u00e0: 35 t\u1ef7 \u0111\u1ed3ng x 0,523125% = 183.093.750 \u0111\u1ed3ng. Sau khi c\u1ed9ng th\u00eam thu\u1ebf VAT 10%, t\u1ed5ng chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1i \u0111a m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n d\u1ef1 tr\u00f9 l\u00e0 201.403.125 \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_ty_le_dinh_muc_chi_phi_kiem_toan_doc_lap_theo_Nghi_dinh_2542025ND-CP\"><\/span><b>B\u1ea3ng t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 t\u1ed1i \u0111a \u00e1p d\u1ee5ng cho gi\u00e1 tr\u1ecb c\u1ea7n thu\u00ea ki\u1ec3m to\u00e1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 qu\u00fd kh\u00e1ch h\u00e0ng d\u1ec5 d\u00e0ng tra c\u1ee9u.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb c\u1ea7n thu\u00ea ki\u1ec3m to\u00e1n c\u1ee7a d\u1ef1 \u00e1n (T\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,960<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,645<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,450<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,345<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,195<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,129<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 10.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,069<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u cho m\u1ed9t g\u00f3i th\u1ea7u ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 1.000.000 \u0111\u1ed3ng (ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_rui_ro_tai_chinh_va_giai_phap_quan_ly_ho_so_quyet_toan_du_an_hoan_thanh\"><\/span><b>B\u1ea3ng so s\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 th\u1ea9m tra quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, nhi\u1ec1u r\u1ee7i ro t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn, h\u1eadu qu\u1ea3 th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba, h\u1ea1n ch\u1ebf th\u1ea5t tho\u00e1t chi ph\u00ed v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><b>Nh\u00f3m ch\u1ec9 ti\u00eau r\u1ee7i ro<\/b><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><b>H\u1eadu qu\u1ea3 khi th\u1ef1c hi\u1ec7n sai s\u00f3t<\/b><\/td>\n<td style=\"text-align: center; width: 48.1964%;\"><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb MAN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">C\u01a1 quan th\u1ea9m tra t\u1eeb ch\u1ed1i ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, \u0111\u00ecnh ch\u1ec9 gi\u1ea3i ng\u00e2n.<\/span><\/td>\n<td style=\"text-align: center; width: 48.1964%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed x\u00e2y l\u1eafp v\u00e0 thi\u1ebft b\u1ecb<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">Xu\u1ea5t to\u00e1n chi ph\u00ed thi c\u00f4ng sai kh\u1ed1i l\u01b0\u1ee3ng, \u00e1p sai \u0111\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c.<\/span><\/td>\n<td style=\"text-align: center; width: 48.1964%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, \u0111\u1ed1i chi\u1ebfu nh\u1eadt k\u00fd c\u00f4ng tr\u00ecnh v\u1edbi th\u1ef1c t\u1ebf nghi\u1ec7m thu.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf nh\u00e0 th\u1ea7u, lo\u1ea1i tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center; width: 48.1964%;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u1ed3ng th\u1eddi r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p li\u00ean quan.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_toi_uu_Phi_kiem_toan_xay_dung_co_ban_va_han_che_rui_ro_thue\"><\/span><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ki\u1ec3m tra c\u00e1c con s\u1ed1 tr\u00ean gi\u1ea5y t\u1edd. \u0110\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c t\u1ebf k\u1ef9 thu\u1eadt thi c\u00f4ng l\u1eabn c\u00e1c quy \u0111\u1ecbnh thu\u1ebf ph\u1ee9c t\u1ea1p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 hi\u1ec7n nay \u0111ang l\u00e3ng ph\u00ed ng\u00e2n s\u00e1ch do ch\u01b0a bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. Khi \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n m\u00e0 c\u00f2n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 b\u1ea3o v\u1ec7 to\u00e0n di\u1ec7n tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m ngh\u1ebdn trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb m\u1ed9t c\u00e1ch khoa h\u1ecdc nh\u1ea5t tr\u01b0\u1edbc khi g\u1eedi l\u00ean c\u01a1 quan th\u1ea9m tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, r\u1ee7i ro thu\u1ebf trong ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u v\u00e0 x\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c l\u1ed3ng gh\u00e9p gi\u1ea3i ph\u00e1p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ed1i \u01b0u t\u1ea1i Vi\u1ec7t Nam ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p an t\u00e2m v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_va_dich_vu_kiem_toan_xay_dung_co_ban_linh_hoat_tai_MAN\"><\/span><b>B\u1ea3ng gi\u00e1 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n linh ho\u1ea1t t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t v\u1ec1 quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p. Do \u0111\u00f3, MAN mang \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u00e2n kh\u00fac ng\u00e2n s\u00e1ch c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, b\u1ea3ng d\u1ef1 to\u00e1n Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tham kh\u1ea3o lu\u00f4n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i. Ch\u00fang t\u00f4i cam k\u1ebft kh\u00f4ng ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ee5 ph\u00ed ngo\u00e0i h\u1ee3p \u0111\u1ed3ng trong su\u1ed1t qu\u00e1 tr\u00ecnh tri\u1ec3n khai c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/a><span style=\"font-weight: 400;\"> tham kh\u1ea3o t\u1ea1i MAN, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tham kh\u1ea3o t\u1ea1i MAN<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 17.2345%;\"><b>Quy m\u00f4 d\u1ef1 \u00e1n (T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0)<\/b><\/td>\n<td style=\"text-align: center; width: 15.0301%;\"><b>Ph\u00e2n kh\u00fac d\u1ecbch v\u1ee5 \u0111\u1ec1 xu\u1ea5t<\/b><\/td>\n<td style=\"text-align: center; width: 23.0461%;\"><b>\u0110\u01a1n gi\u00e1 ki\u1ec3m to\u00e1n tham kh\u1ea3o (M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf)<\/b><\/td>\n<td style=\"text-align: center; width: 14.6293%;\"><b>Th\u1eddi gian ho\u00e0n th\u00e0nh d\u1ef1 ki\u1ebfn<\/b><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><b>N\u1ed9i dung b\u00e0n giao chi ti\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.2345%;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e100\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center; width: 15.0301%;\"><span style=\"font-weight: 400;\">G\u00f3i Standard<\/span><\/td>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 25.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 14.6293%;\"><span style=\"font-weight: 400;\">10-15\u4e2a\u5de5\u4f5c\u65e5<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ea1t chu\u1ea9n Kho b\u1ea1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u kh\u1ed1i l\u01b0\u1ee3ng chi ti\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u01b0 v\u1ea5n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u01a1 b\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.2345%;\"><span style=\"font-weight: 400;\">T\u1eeb 10 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 15.0301%;\"><span style=\"font-weight: 400;\">G\u00f3i Professional<\/span><\/td>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 95.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 14.6293%;\"><span style=\"font-weight: 400;\">15-25\u4e2a\u5de5\u4f5c\u65e5<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">&#8211; To\u00e0n b\u1ed9 ch\u1ee9ng th\u01b0 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o r\u00e0 so\u00e1t r\u1ee7i ro kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u01b0 qu\u1ea3n l\u00fd c\u1ea3nh b\u00e1o r\u1ee7i ro thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.2345%;\"><span style=\"font-weight: 400;\">T\u1eeb 50 \u0111\u1ebfn 150 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 15.0301%;\"><span style=\"font-weight: 400;\">G\u00f3i Premium<\/span><\/td>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">95.000.000 &#8211; 220.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 14.6293%;\"><span style=\"font-weight: 400;\">25 &#8211; 40 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">&#8211; To\u00e0n b\u1ed9 d\u1ecbch v\u1ee5 G\u00f3i Professional.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ed5 c\u00f4ng t\u00e1c \u0111o \u0111\u1ea1c th\u1ef1c \u0111\u1ecba hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; \u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.2345%;\"><span style=\"font-weight: 400;\">Tr\u00ean 150 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 15.0301%;\"><span style=\"font-weight: 400;\">G\u00f3i Custom<\/span><\/td>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft trong 2 gi\u1edd<\/span><\/td>\n<td style=\"text-align: center; width: 14.6293%;\"><span style=\"font-weight: 400;\">T\u00f9y quy m\u00f4 v\u00e0 ti\u1ebfn \u0111\u1ed9 y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">&#8211; Gi\u1ea3i ph\u00e1p may \u0111o \u0111\u1eb7c th\u00f9 theo t\u00ednh ch\u1ea5t d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u chuy\u00ean s\u00e2u cho thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd v\u1ec1 bi\u1ec3u gi\u00e1:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Bi\u1ec3u gi\u00e1 tr\u00ean mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, chi ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a d\u1ef1a tr\u00ean ch\u1ea5t l\u01b0\u1ee3ng ho\u00e0n thi\u1ec7n c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ban \u0111\u1ea7u m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 cung c\u1ea5p.<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 chi ph\u00ed c\u00f4ng t\u00e1c t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng ngo\u00e0i ph\u1ea1m vi TP.HCM, B\u00ecnh D\u01b0\u01a1ng.<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Khi \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN, doanh nghi\u1ec7p lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o chi ph\u00ed k\u00fd k\u1ebft n\u1eb1m trong h\u1ea1n m\u1ee9c quy \u0111\u1ecbnh t\u1ed1i \u0111a c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, b\u1ea3o v\u1ec7 tuy\u1ec7t \u0111\u1ed1i l\u1ee3i \u00edch kinh t\u1ebf cho d\u1ef1 \u00e1n.<\/span><\/i><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng tr\u1ecdn g\u00f3i t\u1eeb kh\u00e2u r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ban \u0111\u1ea7u \u0111\u1ebfn khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n. Ho\u1eb7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng g\u00f3i so\u00e1t x\u00e9t h\u1ed3 s\u01a1 \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3 \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00f9 l\u1ef1a ch\u1ecdn g\u00f3i gi\u1ea3i ph\u00e1p n\u00e0o, MAN c\u0169ng lu\u00f4n \u0111\u1eb7t l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a kh\u00e1ch h\u00e0ng l\u00ean h\u00e0ng \u0111\u1ea7u. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a ch\u00fang t\u00f4i s\u1ebd l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i th\u1ef1c \u0111\u1ecba \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c cao nh\u1ea5t cho b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_hon_500_du_an_lon_da_tin_tuong_lua_chon_dich_vu_kiem_toan_xay_dung_co_ban_cua_MAN\"><\/span><b>V\u00ec sao h\u01a1n 500 d\u1ef1 \u00e1n l\u1edbn \u0111\u00e3 tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a MAN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">S\u1ef1 tin t\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng nh\u1ea5t cho ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i. Trong su\u1ed1t nh\u1eefng n\u0103m qua, MAN \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u00e0ng tr\u0103m doanh nghi\u1ec7p trong c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean kh\u1eafp c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ea1o c\u00e1c cu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i MAN. S\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam gi\u00fap ch\u00fang t\u00f4i lu\u00f4n \u0111\u01b0a ra nh\u1eefng ki\u1ebfn ngh\u1ecb c\u00f3 gi\u00e1 tr\u1ecb cao cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i m\u1ecdi th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u d\u1ef1 \u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng. Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a MAN \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng qua c\u00e1c cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng khi c\u00f3 y\u00eau c\u1ea7u th\u1ea9m tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u1ee7a MAN l\u1ea7n th\u1ee9 hai khi h\u1ecd tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n m\u1edbi. S\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u00ednh l\u00e0 \u0111\u1ed9ng l\u1ef1c l\u1edbn nh\u1ea5t \u0111\u1ec3 ch\u00fang t\u00f4i kh\u00f4ng ng\u1eebng c\u1ea3i ti\u1ebfn quy tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_xay_dung_cua_MAN_phuc_vu_o_nhung_tinh_thanh_nao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u1ee7a MAN ph\u1ee5c v\u1ee5 \u1edf nh\u1eefng t\u1ec9nh th\u00e0nh n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi nhu c\u1ea7u c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, MAN \u0111\u00e3 ph\u00e1t tri\u1ec3n m\u1ea1ng l\u01b0\u1edbi d\u1ecbch v\u1ee5 r\u1ed9ng kh\u1eafp c\u1ea3 n\u01b0\u1edbc. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ea1i m\u1ecdi \u0111\u1ecba b\u00e0n d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u d\u1ef1 to\u00e1n Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i Qu\u1eadn 1, Qu\u1eadn 7 ho\u1eb7c b\u1ea5t k\u1ef3 \u0111\u1ecba b\u00e0n n\u00e0o t\u1ea1i TP.HCM \u0111\u1ec1u c\u00f3 th\u1ec3 k\u1ebft n\u1ed1i ngay v\u1edbi v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ch\u00fang t\u00f4i. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd c\u00f3 m\u1eb7t tr\u1ef1c ti\u1ebfp t\u1ea1i d\u1ef1 \u00e1n trong v\u00f2ng 24 gi\u1edd \u0111\u1ec3 kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh TP.HCM, MAN c\u0169ng l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u1edbn t\u1ea1i c\u00e1c t\u1ec9nh c\u00f3 t\u1ed1c \u0111\u1ed9 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng m\u1ea1nh m\u1ebd nh\u01b0 B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An v\u00e0 B\u00e0 R\u1ecba &#8211; V\u0169ng T\u00e0u. Kho\u1ea3ng c\u00e1ch \u0111\u1ecba l\u00fd kh\u00f4ng c\u00f2n l\u00e0 r\u00e0o c\u1ea3n khi ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh s\u1ed1 h\u00f3a h\u1ed3 s\u01a1 hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00f9 d\u1ef1 \u00e1n c\u1ee7a qu\u00fd kh\u00e1ch \u1edf v\u00f9ng s\u00e2u v\u00f9ng xa hay c\u00e1c \u0111\u00f4 th\u1ecb l\u1edbn, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u1ee7a MAN v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng. S\u1ef1 linh ho\u1ea1t trong ph\u01b0\u01a1ng th\u1ee9c l\u00e0m vi\u1ec7c gi\u00fap ch\u00fang t\u00f4i t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian v\u00e0 chi ph\u00ed \u0111i l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Giai_cuu_du_an_120_ty_bi_tac_nghen_quyet_toan\"><\/span><b>Case study th\u1ef1c t\u1ebf: Gi\u1ea3i c\u1ee9u d\u1ef1 \u00e1n 120 t\u1ef7 b\u1ecb t\u1eafc ngh\u1ebdn quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho n\u0103ng l\u1ef1c x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f3 c\u1ee7a MAN l\u00e0 d\u1ef1 \u00e1n nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb ph\u1ee5 tr\u1ee3 t\u1ea1i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1edbi t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 120 t\u1ef7 \u0111\u1ed3ng. D\u1ef1 \u00e1n n\u00e0y \u0111\u00e3 ho\u00e0n th\u00e0nh thi c\u00f4ng v\u00e0 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng b\u1ecb t\u1eafc ngh\u1ebdn kh\u00e2u ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n su\u1ed1t h\u01a1n 18 th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n ch\u00ednh l\u00e0 do ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u x\u00e2y l\u1eafp kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu th\u1ef1c t\u1ebf so v\u1edbi b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng. \u0110\u1ed3ng th\u1eddi, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n b\u1ecb th\u1ea5t l\u1ea1c m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u tr\u1ecb gi\u00e1 h\u01a1n 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi nh\u1eadn l\u1eddi h\u1ed7 tr\u1ee3, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 l\u1eadp t\u1ee9c c\u1eed t\u1ed5 c\u00f4ng t\u00e1c xu\u1ed1ng hi\u1ec7n tr\u01b0\u1eddng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111o \u0111\u1ea1c, \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft. Ch\u00fang t\u00f4i \u0111\u00e3 ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng nh\u1eadt k\u00fd thi c\u00f4ng v\u00e0 l\u1eadp l\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n c\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 MAN \u0111\u00e3 gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 gi\u1ea3i tr\u00ecnh th\u00e0nh c\u00f4ng v\u1edbi c\u01a1 quan th\u1ea9m tra quy\u1ebft to\u00e1n, gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n xu\u1ea5t to\u00e1n kh\u00f4ng \u0111\u00e1ng c\u00f3 xu\u1ed1ng d\u01b0\u1edbi 1% t\u1ed5ng gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00e0nh c\u00f4ng ch\u1ec9 sau 3 th\u00e1ng MAN v\u00e0o cu\u1ed9c, gi\u00fap doanh nghi\u1ec7p kh\u01a1i th\u00f4ng d\u00f2ng v\u1ed1n b\u1ecb ngh\u1ebdn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_30_nam_kinh_nghiem_ve_Phi_kiem_toan_xay_dung_co_ban_va_quan_ly_ho_so\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m v\u1ec1 Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c trong ng\u00e0nh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn r\u1ea5t nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u1ea3 gi\u00e1 \u0111\u1eaft ch\u1ec9 v\u00ec s\u1ef1 ch\u1ee7 quan trong qu\u1ea3n l\u00fd h\u1ed3 s\u01a1. Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 chi ph\u00ed thu\u00ea ki\u1ec3m to\u00e1n ban \u0111\u1ea7u m\u00e0 b\u1ecf qua ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> thi\u1ebfu kinh nghi\u1ec7m c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ee9c ph\u00ed r\u1ea5t r\u1ebb, nh\u01b0ng h\u1ecd s\u1ebd kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t ti\u1ec1m \u1ea9n trong h\u1ed3 s\u01a1 thi c\u00f4ng c\u1ee7a b\u1ea1n. Khi c\u01a1 quan th\u1ea9m tra nh\u00e0 n\u01b0\u1edbc v\u00e0o cu\u1ed9c, nh\u1eefng sai s\u00f3t n\u00e0y s\u1ebd b\u1ecb b\u00f3c t\u00e1ch v\u00e0 s\u1ed1 ti\u1ec1n b\u1ecb xu\u1ea5t to\u00e1n c\u00f3 th\u1ec3 g\u1ea5p h\u00e0ng ch\u1ee5c l\u1ea7n kho\u1ea3n ph\u00ed ki\u1ec3m to\u00e1n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean ch\u00e2n th\u00e0nh c\u1ee7a t\u00f4i d\u00e0nh cho c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 h\u00e3y thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ngay t\u1eeb ng\u00e0y \u0111\u1ea7u kh\u1edfi c\u00f4ng d\u1ef1 \u00e1n. Vi\u1ec7c l\u01b0u tr\u1eef khoa h\u1ecdc c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng l\u00e0 ch\u00eca kh\u00f3a quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh b\u1ea1i c\u1ee7a kh\u00e2u quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, h\u00e3y l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf to\u00e0n di\u1ec7n. S\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa chuy\u00ean m\u00f4n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ee7a MAN ch\u00ednh l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn v\u1eefng ch\u1eafc nh\u1ea5t b\u1ea3o v\u1ec7 l\u1ee3i \u00edch kinh t\u1ebf cho d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/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;\">Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c trong v\u00f2ng \u0111\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u00e0 t\u1ed1i \u01b0u h\u00f3a kho\u1ea3n chi ph\u00ed n\u00e0y gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu qu\u00fd doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh chuy\u00ean nghi\u1ec7p, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u00e0 s\u1ef1 th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd chi ph\u00ed t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i t\u1ef1 tin mang l\u1ea1i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ed1i \u01b0u nh\u1ea5t cho c\u00f4ng tr\u00ecnh c\u1ee7a b\u1ea1n.<\/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=\"Cau_hoi_thuong_gap_ve_phi_kiem_toan_xay_dung_co_ban\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_xay_dung_co_ban_toi_thieu_la_bao_nhieu\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i thi\u1ec3u l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ed1i thi\u1ec3u cho m\u1ed9t d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh l\u00e0 1.000.000 \u0111\u1ed3ng v\u00e0 c\u1ed9ng th\u00eam thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.                    <\/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=\"Du_an_khong_su_dung_von_dau_tu_cong_co_bat_buoc_thue_dich_vu_kiem_toan_xay_dung\"><\/span>D\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c d\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf, h\u1ea7u h\u1ebft c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1edbn v\u1eabn ch\u1ee7 \u0111\u1ed9ng thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng \u0111\u1ed9c l\u1eadp.                    <\/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=\"Phi_kiem_toan_xay_dung_co_ban_co_duoc_tinh_vao_tong_muc_dau_tu_khong\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, kho\u1ea3n ph\u00ed n\u00e0y thu\u1ed9c n\u1ed9i dung chi ph\u00ed kh\u00e1c trong t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t c\u1ee7a d\u1ef1 \u00e1n v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng khi ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n.                    <\/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=\"Truong_hop_du_an_bi_keo_dai_tien_do_Phi_kiem_toan_xay_dung_co_ban_co_duoc_dieu_chinh_tang_khong\"><\/span>Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n b\u1ecb k\u00e9o d\u00e0i ti\u1ebfn \u0111\u1ed9, Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu vi\u1ec7c k\u00e9o d\u00e0i ti\u1ebfn \u0111\u1ed9 l\u00e0m ph\u00e1t sinh th\u00eam c\u00e1c n\u1ed9i dung c\u00f4ng vi\u1ec7c ngo\u00e0i ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh ph\u00ed ki\u1ec3m to\u00e1n th\u00f4ng qua ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, nh\u01b0ng t\u1ed5ng chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.                    <\/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=\"Ket_qua_kiem_toan_doc_lap_co_bi_thay_doi_khi_co_quan_nha_nuoc_tham_tra_quyet_toan\"><\/span>K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 b\u1ecb thay \u0111\u1ed5i khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ea9m tra quy\u1ebft to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ea9m tra. Tuy nhi\u00ean, c\u01a1 quan th\u1ea9m tra quy\u1ebft to\u00e1n v\u1eabn c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u n\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u1ecf s\u00f3t l\u1ed7i ho\u1eb7c \u00e1p d\u1ee5ng sai \u0111\u1ecbnh m\u1ee9c \u0111\u01a1n gi\u00e1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc.                    <\/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\": \"Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i thi\u1ec3u l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ed1i thi\u1ec3u cho m\u1ed9t d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh l\u00e0 1.000.000 \u0111\u1ed3ng v\u00e0 c\u1ed9ng th\u00eam thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"D\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c d\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng. 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Tuy nhi\u00ean, c\u01a1 quan th\u1ea9m tra quy\u1ebft to\u00e1n v\u1eabn c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u n\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u1ecf s\u00f3t l\u1ed7i ho\u1eb7c \u00e1p d\u1ee5ng sai \u0111\u1ecbnh m\u1ee9c \u0111\u01a1n gi\u00e1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n lu\u00f4n l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong giai \u0111o\u1ea1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Th\u1ef1c t\u1ebf, trong b\u1ed1i c\u1ea3nh thanh tra, ki\u1ec3m tra t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-5960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-xay-dung"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5960","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=5960"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5960\/revisions"}],"predecessor-version":[{"id":5968,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5960\/revisions\/5968"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5965"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}