??ࡱ?>?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ????bjbj?? *?????i????????nn?????????????????8?|||||Wk?Wx$0 ??":)???WW??)??||???????|?|?????|????`?j?J?????????08?#?#?#?? ????????))????8????????????????????????????????????????????????????????????????????????#?????????n ?: B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 67/2015/TT-BTCH? N?i, ng?y 08 th?ng 05 nm 2015?TH?NG T?BAN H?NH CHU?N M?C KI?M TO?N VI?T NAM V? KI?M TO?N B?O C?O QUY?T TO?N D? ?N HO?N TH?NHCn c? Lu?t ki?m to?n ?c l?p s? 67/2011/QH12 ng?y 29/3/2011;Cn c? Ngh? ?nh s? 17/2012/N-CP ng?y 13/3/2012 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t ki?m to?n ?c l?p;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23/12/2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a Ch? t?ch H?i Ki?m to?n vi?n h?nh ngh? Vi?t Nam, V? tr??ng V? Ch? ? k? to?n v? ki?m to?n,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? ban h?nh Chu?n m?c ki?m to?n Vi?t Nam v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.i?u 1. Ban h?nh k?m theo Th?ng t? n?y Chu?n m?c ki?m to?n Vi?t Nam s? 1000 - Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.i?u 2. Th?ng t? n?y ?p d?ng ?i v?i doanh nghi?p ki?m to?n, chi nh?nh doanh nghi?p ki?m to?n n??c ngo?i t?i Vi?t Nam, ki?m to?n vi?n h?nh ngh? v? c?c t? ch?c, c? nh?n c? li?n quan trong qu? tr?nh cung c?p d?ch v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh theo quy ?nh t?i i?u 1 Th?ng t? n?y.i?u 3. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 01/7/2015.?i v?i c?c h?p ?ng ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ??c th?c hi?n tr??c ng?y 01/7/2015 m? ?n ng?y 01/7/2015 tr? i m?i ph?t h?nh b?o c?o ki?m to?n th? ph?i ?p d?ng Chu?n m?c ki?m to?n Vi?t Nam v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ban h?nh theo Th?ng t? n?y.Chu?n m?c ki?m to?n s? 1000  Ki?m to?n b?o c?o quy?t to?n v?n ?u t? ho?n th?nh ban h?nh theo Quy?t ?nh s? 03/2005/Q-BTC ng?y 18/01/2005 c?a B? tr??ng B? T?i ch?nh h?t hi?u l?c k? t? ng?y 01/7/2015.i?u 4. V? tr??ng V? Ch? ? k? to?n v? ki?m to?n, doanh nghi?p ki?m to?n, chi nh?nh doanh nghi?p ki?m to?n n??c ngo?i t?i Vi?t Nam, ki?m to?n vi?n h?nh ngh? v? c?c t? ch?c, c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Th?ng t? n?y./.??N?i nh?n: - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng TW v? c?c Ban c?a ?ng; - Vn ph?ng Ch?nh ph?; - Vi?n Ki?m s?t NDTC, T?a ?n NDTC; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - UBND t?nh, TP tr?c thu?c TW; - C?c ki?m tra vn b?n - B? T? ph?p; - C?c ?n v? thu?c v? tr?c thu?c B? T?i ch?nh; - H?i K? to?n v? ki?m to?n Vi?t Nam; - H?i Ki?m to?n vi?n h?nh ngh? Vi?t Nam; - C?c doanh nghi?p ki?m to?n; - C?ng b?o; VP Ban ch? ?o TW v? PC tham nhing; - Website Ch?nh ph? v? Website B? T?i ch?nh; - L?u: VT, V? CKT.KT. B? TR??NG TH? TR??NG Tr?n Xu?n H??H? TH?NG CHU?N M?C KI?M TO?N VI?T NAMCHU?N M?C KI?M TO?N VI?T NAM S? 1000 KI?M TO?N B?O C?O QUY?T TO?N D? ?N HO?N TH?NH (Ban h?nh k?m theo Th?ng t? s? 67/2015/TT-BTC ng?y 08 th?ng 5 nm 2015 c?a B? T?i ch?nh)I/ QUY ?NH CHUNGPh?m vi ?p d?ng01. Chu?n m?c n?y quy ?nh v? h??ng d?n tr?ch nhi?m c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n (sau ?y g?i l?  ki?m to?n vi?n ) khi th?c hi?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh thu?c ngu?n v?n Nh? n??c. Vi?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh thu?c ngu?n v?n kh?c ??c v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n t?i Chu?n m?c n?y.Chu?n m?c n?y ?p d?ng cho ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, g?m: d? ?n ?u t? x?y d?ng c?ng tr?nh, h?ng m?c c?ng tr?nh, d? ?n quy ho?ch v? d? ?n ?u t? kh?c (xem h??ng d?n t?i o?n A1 Chu?n m?c n?y).M?c ?ch c?a ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh02. M?c ?ch c?a ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh l? l?m tng ? tin c?y c?a ng??i s? d?ng ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh v? l? c? s? ? ng??i c? th?m quy?n ph? duy?t quy?t to?n xem x?t ph? duy?t b?o c?o quy?t to?n d? ?n ho?n th?nh, th?ng qua vi?c ki?m to?n vi?n v? doanh nghi?p ki?m to?n ?a ra ? ki?n, x?t tr?n c?c kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, c? ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng.M?c ti?u t?ng th? c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n03. M?c ti?u t?ng th? c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n khi th?c hi?n m?t cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh l?:(a) ?t ??c s? ?m b?o h?p l? r?ng li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh, x?t tr?n ph??ng di?n t?ng th?, c? c?n sai s?t tr?ng y?u do gian l?n ho?c nh?m l?n hay kh?ng. T? ? gi?p ki?m to?n vi?n ?a ra ? ki?n v? vi?c li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh c? ??c l?p ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh tr?n c?c kh?a c?nh tr?ng y?u hay kh?ng;(b) L?p b?o c?o ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh v? trao ?i th?ng tin theo quy ?nh c?a Chu?n m?c n?y v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan, ph? h?p v?i c?c ph?t hi?n c?a ki?m to?n vi?n.Tr??ng h?p kh?ng th? ?t ??c s? ?m b?o h?p l? v? ? ki?n ki?m to?n d?ng ngo?i tr? l? ch?a ? ? cung c?p th?ng tin cho ng??i s? d?ng b?o c?o quy?t to?n d? ?n ho?n th?nh d? ki?n th? ki?m to?n vi?n ph?i t? ch?i ?a ra ? ki?n ho?c r?t kh?i cu?c ki?m to?n theo ph?p lu?t v? c?c quy ?nh c? li?n quan.04. Ki?m to?n vi?n, c?c th?nh vi?n tham gia cu?c ki?m to?n v? doanh nghi?p ki?m to?n ph?i tu?n th? nh?ng quy ?nh v? h??ng d?n c?a Chu?n m?c n?y v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan cing nh? c?c quy ?nh ph?p lu?t v? ?u t?, x?y d?ng trong qu? tr?nh th?c hi?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.?n v? ??c ki?m to?n (ch? ?u t? ho?c ?i di?n ch? ?u t?) v? c?c b?n s? d?ng k?t qu? ki?m to?n ph?i c? nh?ng hi?u bi?t c?n thi?t v? c?c quy ?nh v? h??ng d?n c?a Chu?n m?c n?y v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan ? th?c hi?n tr?ch nhi?m c?a m?nh v? ph?i h?p c?ng vi?c v?i doanh nghi?p ki?m to?n v? ki?m to?n vi?n, cing nh? khi x? l? c?c m?i quan h? li?n quan ?n th?ng tin ? ??c ki?m to?n.Gi?i th?ch thu?t ng?05. Trong Chu?n m?c n?y, c?c thu?t ng? d??i ?y ??c hi?u nh? sau:(a) B?o c?o quy?t to?n d? ?n ho?n th?nh: L? b?o c?o ??c ch? ?u t? ho?c ?i di?n ch? ?u t? l?p theo quy ?nh c?a ph?p lu?t v? quy?t to?n d? ?n ho?n th?nh, ph?n ?nh c?c th?ng tin kinh t?, t?i ch?nh v? c?c th?ng tin quan tr?ng kh?c trong qu? tr?nh ?u t? v? th?c hi?n d? ?n;(b) Ch? ?u t?: L? c? quan, t? ch?c, c? nh?n s? h?u v?n, vay v?n ho?c ??c giao tr?c ti?p qu?n l?, s? d?ng v?n ? th?c hi?n ho?t ?ng ?u t?;(c) Ng??i c? th?m quy?n ph? duy?t quy?t to?n: L? ng??i ?i di?n theo ph?p lu?t c?a t? ch?c, c? quan qu?n l? Nh? n??c ho?c c?c doanh nghi?p ??c ph?p ph? duy?t quy?t to?n d? ?n ho?n th?nh theo quy ?nh c?a Nh? n??c t?i th?i i?m ph? duy?t quy?t to?n. Ng??i c? th?m quy?n ph? duy?t quy?t to?n c? th? l? m?t c? nh?n khi d? ?n ho?n th?nh thu?c s? h?u c?a c? nh?n ?;(d) H? s? quy?t to?n d? ?n ho?n th?nh: L? to?n b? c?c vn b?n, gi?y t?, t?i li?u c? li?n quan ?n vi?c ?u t? v? quy?t to?n d? ?n, bao g?m b?o c?o quy?t to?n d? ?n ho?n th?nh m? ?n v? ??c ki?m to?n c? tr?ch nhi?m chu?n b? ? ph?c v? cho vi?c quy?t to?n d? ?n theo quy ?nh c?a ph?p lu?t v? quy?t to?n d? ?n ho?n th?nh;(e) Ki?m to?n vi?n: L? nh?ng ng??i th?c hi?n cu?c ki?m to?n, g?m th?nh vi?n Ban Gi?m ?c ph? tr?ch t?ng th? cu?c ki?m to?n, ki?m to?n vi?n h?nh ngh?, k? thu?t vi?n v? c?c th?nh vi?n kh?c trong nh?m ki?m to?n. Trong Chu?n m?c n?y, h?u h?t c?c tr??ng h?p, khi s? d?ng thu?t ng?  ki?m to?n vi?n ? bao g?m thu?t ng?  k? thu?t vi?n v?  doanh nghi?p ki?m to?n . Khi c?n nh?n m?nh tr?ch nhi?m th? n?i r?  ki?m to?n vi?n ,  k? thu?t vi?n ho?c  doanh nghi?p ki?m to?n ;(f) K? thu?t vi?n: L? c?c c? nh?n l?m vi?c cho doanh nghi?p ki?m to?n, c? k? nng, kinh nghi?m v? ki?n th?c chuy?n m?n v? kinh t?, k? thu?t x?y d?ng... c? th? h? tr? ki?m to?n vi?n trong vi?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh;(g) H? s? ki?m to?n: L? t?p h?p c?c t?i li?u ki?m to?n do ki?m to?n vi?n l?p, thu th?p, ph?n lo?i, s? d?ng v? l?u tr? theo tr?t t? nh?t ?nh theo h??ng d?n c?a Chu?n m?c n?y l?m b?ng ch?ng cho m?t cu?c ki?m to?n c? th?. T?i li?u trong h? s? ki?m to?n ??c th? hi?n tr?n gi?y, tr?n phim ?nh, tr?n ph??ng ti?n tin h?c hay b?t k? ph??ng ti?n l?u tr? n?o kh?c theo quy ?nh c?a ph?p lu?t hi?n h?nh;(h) K? ho?ch ki?m to?n: L? t?i li?u x?c ?nh c?c th?ng tin v? kh?ch h?ng, ph?m vi, n?i dung c?ng vi?c, th?i gian th?c hi?n v? ph??ng ph?p ti?p c?n ki?m to?n ? ?t ??c m?c ti?u c?a cu?c ki?m to?n;(i) Ch??ng tr?nh ki?m to?n: L? t?i li?u chi ti?t v? m?c ti?u v? c?c th? t?c c?n th?c hi?n ?i v?i t?ng ph?n h?nh ki?m to?n do ki?m to?n vi?n l?p;(j) B?ng ch?ng ki?m to?n: L? t?t c? c?c t?i li?u, th?ng tin do ki?m to?n vi?n thu th?p ??c li?n quan ?n cu?c ki?m to?n v? d?a tr?n c?c t?i li?u, th?ng tin n?y, ki?m to?n vi?n ?a ra k?t lu?n v? t? ? h?nh th?nh ? ki?n ki?m to?n.II/ N?I DUNG CHU?N M?CY?u c?u06. C?c y?u c?u ?i v?i m?t cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, g?m:(a) Ki?m to?n vi?n ph?i tu?n th? ph?p lu?t c?a Nh? n??c;(b) Ki?m to?n vi?n ph?i tu?n th? chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p, bao g?m c? t?nh ?c l?p c? li?n quan ?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh (xem h??ng d?n t?i o?n A2-A3 Chu?n m?c n?y);(c) Ki?m to?n vi?n ph?i l?p k? ho?ch v? th?c hi?n cu?c ki?m to?n v?i th?i ? ho?i nghi ngh? nghi?p ? nh?n bi?t c?c tr??ng h?p c? th? d?n ?n vi?c th?c hi?n c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh c? sai s?t tr?ng y?u;(d) Ki?m to?n vi?n ph?i th?c hi?n c?c x?t o?n chuy?n m?n trong su?t qu? tr?nh l?p k? ho?ch ki?m to?n v? ti?n h?nh cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh;(e) Nh?m ?t ??c s? ?m b?o h?p l?, ki?m to?n vi?n ph?i thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? l?m gi?m r?i ro ki?m to?n xu?ng m?t m?c th?p c? th? ch?p nh?n ??c, t? ? cho ph?p ki?m to?n vi?n ?a ra k?t lu?n ph? h?p l?m c? s? cho vi?c h?nh th?nh ? ki?n ki?m to?n;(f) Ki?m to?n vi?n ph?i tu?n th? Chu?n m?c n?y v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan ?n cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh. M?t chu?n m?c ??c x?c ?nh l? c? li?n quan ?n cu?c ki?m to?n khi chu?n m?c ? ang c? hi?u l?c v? cu?c ki?m to?n c? c?c t?nh hu?ng ? ??c quy ?nh v? h??ng d?n trong chu?n m?c.07. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n t?i c?c o?n 14-18 c?a Chu?n m?c ki?m to?n Vi?t Nam s? 200 - M?c ti?u t?ng th? c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n khi th?c hi?n ki?m to?n theo chu?n m?c ki?m to?n Vi?t Nam trong vi?c th?c hi?n c?c y?u c?u ?i v?i m?t cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.Tr?ch nhi?m ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh v? h? s? quy?t to?n d? ?n ho?n th?nh08. Ban Gi?m ?c ?n v? ??c ki?m to?n ch?u tr?ch nhi?m ?i v?i:(a) Vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n;(b) Vi?c l?p v? tr?nh b?y trung th?c v? h?p l? b?o c?o quy?t to?n d? ?n ho?n th?nh, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh;(c) Ki?m so?t n?i b? m? Ban Gi?m ?c x?c ?nh l? c?n thi?t ? ?m b?o cho vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh kh?ng c?n sai s?t tr?ng y?u do gian l?n ho?c nh?m l?n;(d) Vi?c cung c?p cho ki?m to?n vi?n:(i) Quy?n ti?p c?n v?i t?t c? c?c t?i li?u, th?ng tin m? Ban Gi?m ?c nh?n th?y c? li?n quan ?n qu? tr?nh l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh nh? h? s? quy?t to?n d? ?n ho?n th?nh, ch?ng t? k? to?n, s? k? to?n v? c?c t?i li?u kh?c;(ii) C?c t?i li?u, th?ng tin b? sung m? ki?m to?n vi?n y?u c?u Ban Gi?m ?c cung c?p ho?c gi?i tr?nh ? ph?c v? cho m?c ?ch c?a cu?c ki?m to?n, k? c? c?c bi?n b?n ki?m tra, thanh tra, ki?m to?n Nh? n??c (n?u c?). Ban Gi?m ?c ph?i ch?u tr?ch nhi?m v? t?nh ph?p l?, trung th?c, ch?nh x?c, k?p th?i ?i v?i c?c h? s?, t?i li?u ? cung c?p;(iii) Quy?n ti?p c?n kh?ng h?n ch? ?i v?i nh?n s? c?a ?n v? ??c ki?m to?n m? ki?m to?n vi?n x?c ?nh l? c?n thi?t ? thu th?p b?ng ch?ng ki?m to?n.09. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ch?u tr?ch nhi?m ki?m tra b?o c?o quy?t to?n d? ?n ho?n th?nh tr?n c? s? h? s? quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n cung c?p v? ?a ra ? ki?n c?a m?nh v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? v? t?nh trung th?c, h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh d?a tr?n k?t qu? c?a cu?c ki?m to?n.10. Vi?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh kh?ng l?m gi?m nh? tr?ch nhi?m c?a Ban Gi?m ?c ?n v? ??c ki?m to?n ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh.H?p ?ng ki?m to?n11. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p cac quy i#nh cu a phap lu?#t v? h?#p ?ng, c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 210 - H?p ?ng ki?m to?n trong vi?c th?a thu?n v? th?c hi?n h?p ?ng ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, d??i ?y l? m?t s? n?i dung ch? y?u (xem h??ng d?n t?i o?n A4-A5 Chu?n m?c n?y):(a) H?p ?ng ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ph?i ??c giao k?t b?ng vn b?n gi?a doanh nghi?p ki?m to?n v?i kh?ch h?ng (?n v? ??c ki?m to?n) tr??c khi th?c hi?n ki?m to?n;(b) H?p ?ng ki?m to?n c? th? giao k?t tr??c khi d? ?n ho?n th?nh;(c) H?p ?ng ki?m to?n ph?i x?c ?nh r? n?i dung v? ph?m vi c?ng vi?c, quy?n v? tr?ch nhi?m c?a c?c b?n, ti?n ? th?c hi?n, b?o c?o ki?m to?n, ph? d?ch v? v? i?u kho?n thanh to?n.?m b?o ch?t l??ng ki?m to?n12. Ki?m to?n vi?n tham gia cu?c ki?m to?n ph?i n?m v?ng m?c ti?u v? c?c y?u c?u c?a vi?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, ph?i th?c hi?n qu? tr?nh ki?m to?n theo ?ng tr?nh t?, n?i dung c?c b??c ki?m to?n v? ?a ra ? ki?n v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? t?nh trung th?c, h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh tr?n c? s? quy ?nh c?a Nh? n??c, chu?n m?c ki?m to?n Vi?#t Nam hi?n h?nh v? c?c y?u c?u, th? t?c c? b?n quy ?nh t?i Chu?n m?c n?y.13. Ch?t l??ng m?t cu?c ki?m to?n ph? thu?c v?o ch?t l??ng ki?m to?n vi?n, quy tr?nh ki?m to?n v? ki?m so?t ch?t l??ng ho?t ?ng ki?m to?n, cu# th?  nh? sau:(a) Ki?m to?n vi?n ph?i tu?n th? chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p c? li?n quan ?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, trong ? ph?i ?m b?o c?c nguy?n t?c ?o ?c c? b?n l? t?nh ch?nh tr?c, t?nh kh?ch quan (bao g?m t?nh ?c l?p), nng l?c chuy?n m?n v? t?nh th?n tr?ng, t?nh b?o m?t v? t? c?ch ngh? nghi?p;(b) Ki?m to?n vi?n ph?i ??c giao vi?c ph? h?p v?i nng l?c chuy?n m?n, ph?i ??c h??ng d?n ?y ? v? gi?m s?t t?ng b??c c?ng vi?c theo ?ng quy tr?nh ki?m to?n;(c) Trong qu? tr?nh ki?m to?n, khi th?y c?ng vi?c ??#c giao v??t qu? kh? nng chuy?n m?n c?a m?nh th? ki?m to?n vi?n ph?i b?o c?o v?i th?nh vi?n Ban Gi?m ?c ph? tr?ch t?ng th? cu?c ki?m to?n ? xem x?t c? c?n ph?i tham kh?o ? ki?n c?a chuy?n gia hay kh?ng.Tr?nh t?, n?i dung v? y?u c?u ki?m to?n14. Khi th?c hi?n m?t cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i th?c hi?n c?c c?ng vi?c ki?m to?n theo tr?nh t? g?m 3 b??c sau:(a) L?p k? ho?ch ki?m to?n;(b) Th?c hi?n ki?m to?n;(c) K?t th?c ki?m to?n.L?p k? ho?ch ki?m to?n15. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 300 - L?p k? ho?ch ki?m to?n b?o c?o t?i ch?nh v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan khi l?p k? ho?ch ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh. C?c o?n t? 16 ?n 25 Chu?n m?c n?y quy ?nh m?t s? n?i dung ch? y?u v? l?p k? ho?ch ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.16. K? ho?ch ki?m to?n ph?i ??c l?p cho t?t c? c?c cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh v? ph? h?p v?i t?ng cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.17. M?c ti?u c?a vi?c l?p k? ho?ch ki?m to?n:(a) Tr? gi?p ki?m to?n vi?n t?p trung ?ng m?c v?o c?c ph?n h?nh quan tr?ng c?a cu?c ki?m to?n; x?c ?nh v? gi?i quy?t c?c v?n ? c? th? x?y ra m?t c?ch k?p th?i; t? ch?c v? qu?n l? cu?c ki?m to?n m?t c?ch th?ch h?p nh?m ?m b?o cu?c ki?m to?n ??c ti?n h?nh hi?u qu?;(b) H? tr? trong vi?c l?a ch?n th?nh vi?n nh?m ki?m to?n c? nng l?c chuy?n m?n v? kh? nng ph? h?p ? x? l? c?c r?i ro d? ki?n; ph?n c?ng c?ng vi?c ph? h?p cho t?ng th?nh vi?n;(c) T?o i?u ki?n cho vi?c ch? ?o, gi?m s?t nh?m ki?m to?n v? so?t x?t c?ng vi?c c?a nh?m.18. Th?nh vi?n Ban Gi?m ?c ph? tr?ch t?ng th? cu?c ki?m to?n v? c?c th?nh vi?n ch?nh trong nh?m ki?m to?n ph?i tham gia v?o qu? tr?nh l?p k? ho?ch ki?m to?n, bao g?m vi?c l?p v? th?o lu?n v?i c?c th?nh vi?n kh?c trong nh?m ki?m to?n v? k? ho?ch ki?m to?n.19. K? ho?ch ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh g?m 2 b? ph?n:(a) K? ho?ch ki?m to?n t?ng th?;(b) Ch??ng tr?nh ki?m to?n.K? ho?ch ki?m to?n t?ng th?20. K? ho?ch ki?m to?n t?ng th? m? t? ph?m vi v? c?ch th?c ti?n h?nh cu?c ki?m to?n. K? ho?ch ki?m to?n t?ng th? ph?i ?y ?, chi ti?t, l?m c? s? ? l?p ch??ng tr?nh ki?m to?n. H?nh th?c v? quy m? c?a k? ho?ch ki?m to?n t?ng th? t?y thu?c v?o y?u c?u c?a h?p ?ng ki?m to?n, quy m? c?a d? ?n, t?nh ch?t ph?c t?p c?a c?ng vi?c ki?m to?n.21. Nh?ng v?n ? ch? y?u m? ki?m to?n vi?n ph?i xem x?t v? tr?nh b?y trong k? ho?ch ki?m to?n t?ng th? g?m (xem h??ng d?n t?i o?n A6-A7 Chu?n m?c n?y):(a) Th?ng tin v? d? ?n v? ?n v? ??c ki?m to?n;(b) X?c ?nh r?i ro v? m?c tr?ng y?u;(c) Nh?n s? v? th?i gian ki?m to?n.(M?u K? ho?ch ki?m to?n t?ng th? h??ng d?n t?i Ph? l?c 02 Chu?n m?c n?y)Ch??ng tr?nh ki?m to?n22. Ch??ng tr?nh ki?m to?n ph?i x?c ?nh n?i dung, l?ch tr?nh v? ph?m vi c?c th? t?c ki?m to?n c?n thi?t ? th?c hi?n k? ho?ch ki?m to?n t?ng th? (xem h??ng d?n t?i o?n A8 Chu?n m?c n?y).23. Ch??ng tr?nh ki?m to?n c?a m?i doanh nghi?p ki?m to?n do ki?m to?n vi?n v? doanh nghi?p ki?m to?n l?p v? th?c hi?n, c? th? kh?c nhau gi?a c?c doanh nghi?p ki?m to?n v? kh?c nhau cho t?ng cu?c ki?m to?n nh?ng ph?i ?m b?o m?c ti?u ki?m to?n, th?c hi?n ?ng k? ho?ch ki?m to?n t?ng th? v? ?m b?o hi?u qu? c?a cu?c ki?m to?n.Thay ?i k? ho?ch ki?m to?n24. Trong qu? tr?nh th?c hi?n cu?c ki?m to?n, khi x?y ra c?c s? ki?n ngo?i d? ki?n, ho?c tr??ng h?p th?ng tin ho?c b?ng ch?ng ki?m to?n thu th?p ??c trong qu? tr?nh ki?m to?n c? s? kh?c bi?t l?n so v?i th?ng tin s? d?ng ? l?p k? ho?ch ki?m to?n, ki?m to?n vi?n ph?i c?p nh?t v? i?u ch?nh k? ho?ch ki?m to?n t?ng th? v? ch??ng tr?nh ki?m to?n.25. Sau khi l?p k? ho?ch ki?m to?n, ki?m to?n vi?n ph?i l?p  K? ho?ch l?m vi?c k?m theo danh m?c t?i li?u c?n cung c?p cho ki?m to?n vi?n v? g?i cho ?n v? ??c ki?m to?n (xem h??ng d?n t?i o?n A9 c?a Chu?n m?c n?y).(M?u Danh m?c t?i li?u c?n cung c?p h??ng d?n t?i Ph? l?c 04 Chu?n m?c n?y)Th?c hi?n ki?m to?nGiao nh?n t?i li?u, h? s? quy?t to?n d? ?n ho?n th?nh26. Vi?c thu th?p b?ng ch?ng ki?m to?n ph? thu?c ph?n l?n v?o h? s? quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n cung c?p. Tr??c khi th?c hi?n cu?c ki?m to?n, ki?m to?n vi?n v? ?n v? ??c ki?m to?n ph?i th?c hi?n giao nh?n t?i li?u, h? s? quy?t to?n d? ?n ho?n th?nh theo quy ?nh t?i o?n 73 Chu?n m?c n?y.N?i dung ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh27. Trong giai o?n th?c hi?n ki?m to?n, ki?m to?n vi?n ph?i th?c hi?n ki?m tra b?o c?o quy?t to?n d? ?n ho?n th?nh theo c?c quy ?nh c?a ph?p lu?t v? quy?t to?n d? ?n ho?n th?nh, tr?n c? s? v?n d?ng c?c quy ?nh v? h??ng d?n c?a c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan ph? h?p v?i t?ng cu?c ki?m to?n, bao g?m c?c n?i dung c? b?n sau ?y:(a) Ki?m tra h? s? ph?p l?;(b) Ki?m tra ngu?n v?n ?u t?;(c) Ki?m tra chi ph? ?u t?;(d) Ki?m tra chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?;(e) Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t?;(f) Ki?m tra c?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng;(g) Ki?m tra vi?c ch?p h?nh c?a Ch? ?u t? ?i v?i ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?).Ki?m tra h? s? ph?p l? (xem h??ng d?n t?i o?n A10 Chu?n m?c n?y)28. Ki?m to?n vi?n ph?i th?c hi?n ki?m tra n?i dung, ?i chi?u danh m?c, tr?nh t? th?c hi?n c?c vn b?n ph?p l? c?a d? ?n so v?i c?c quy ?nh c?a ph?p lu?t c? li?n quan nh?m ?a ra c?c ? ki?n v?:(a) Vi?c ch?p h?nh tr?nh t?, th? t?c ?u t? v? x?y d?ng theo quy ?nh c?a ph?p lu?t v? ?u t? v? x?y d?ng;(b) Vi?c ch?p h?nh tr?nh t?, th? t?c l?a ch?n nh? th?u theo quy ?nh c?a ph?p lu?t v? l?a ch?n nh? th?u;(c) S? ph? h?p c?a vi?c th??ng th?o v? k? k?t c?c h?p ?ng gi?a ch? ?u t? v?i c?c nh? th?u so v?i c?c quy ?nh c?a ph?p lu?t v? h?p ?ng v? quy?t ?nh tr?ng th?u c?a c?p c? th?m quy?n.Ki?m tra ngu?n v?n ?u t? (xem h??ng d?n t?i o?n A11 - A14 Chu?n m?c n?y)29. Ki?m to?n vi?n ph?i th?c hi?n ki?m tra v? ?a ra ? ki?n v? t?ng s? v? chi ti?t ngu?n v?n ?u t? ? th?c hi?n so v?i t?ng m?c ?u t? ??c duy?t theo t?ng ngu?n v?n.Ki?m tra chi ph? ?u t?30. Ki?m to?n vi?n ph?i th?c hi?n ki?m tra v? ?a ra ? ki?n v?:(a) T?ng s? chi ph? ?u t? th?c hi?n;(b) Chi ti?t chi ph? ?u t? th?c hi?n theo t?ng lo?i ph? h?p v?i quy ?nh v? h??ng d?n v? ph?n lo?i chi ph? theo quy ?nh c?a ph?p lu?t v? l?p v? qu?n l? chi ph? ?u t? x?y d?ng c?ng tr?nh trong t?ng th?i gian ph? h?p.31. Chi ph? ?u t? th?c hi?n ? ngh? quy?t to?n ph?i trong ph?m vi d? ?n, thi?t k?, d? to?n, t?ng m?c ?u t? ? ??c ph? duy?t, ph? h?p v?i h?p ?ng ? k? k?t v? c?c quy ?nh c?a ph?p lu?t c? li?n quan. ?i v?i chi ph? ?u t? th?c hi?n ? ngh? quy?t to?n ngo?i ph?m vi d? ?n, thi?t k?, d? to?n, t?ng m?c ?u t? ??c duy?t th? ph?i ghi r?, nh? n?i dung, nguy?n nh?n, t?ng gi? tr? ph?t sinh trong b?o c?o ki?m to?n.32. Gi? tr? quy?t to?n c?c h?p ?ng ph?i ??c x?c ?nh ph? h?p v?i t?ng h?nh th?c gi? h?p ?ng v? c?c i?u kho?n c? th? c?a h?p ?ng, ph? h?p v?i h? s? qu?n l? ch?t l??ng c?a h?p ?ng ho?c h?ng m?c c?ng tr?nh ? (xem h??ng d?n t?i o?n A15 - A16 Chu?n m?c n?y).33. Tr??ng h?p c? s? nghi ng? v? t?nh x?c th?c c?a th?ng tin th? hi?n tr?n h? s? quy?t to?n d? ?n ho?n th?nh, ki?m to?n vi?n c? th? th?c hi?n ki?m tra hi?n tr??ng, o ?c, ch?p ?nh hi?n tr?ng... nh?m cung c?p b? sung c?c b?ng ch?ng v? t?nh hi?n h?u c?a d? ?n v?/ho?c t?nh ch?nh x?c c?a th?ng tin th? hi?n tr?n h? s? quy?t to?n d? ?n ho?n th?nh.Ki?m tra chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?34. Ki?m tra n?i dung, cn c? x?c ?nh v? gi? tr? chi ph? ?u t? ? ngh? kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t? ?i v?i c?c kho?n (xem h??ng d?n t?i o?n A17 - A18 Chu?n m?c n?y):(a) Chi ph? ?u t? thi?t h?i do thi?n tai, ?ch h?a v? c?c nguy?n nh?n b?t kh? kh?ng kh?c kh?ng thu?c ph?m vi b?o hi?m;(b) Chi ph? ?u t? cho kh?i l??ng c?ng vi?c ??c h?y b? theo quy?t ?nh c?a c?p c? th?m quy?n.Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t?35. Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t? theo nh?m, lo?i t?i s?n (t?i s?n d?i h?n, t?i s?n ng?n h?n) theo chi ph? th?c t?, bao g?m c?c n?i dung: Danh m?c t?i s?n, s? l??ng, nguy?n gi? (?n gi?), t?ng nguy?n gi? (t?ng gi? tr?) (xem h??ng d?n t?i o?n A19 - A20 Chu?n m?c n?y).Ki?m tra c?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng36. Ki?m tra, x?c ?nh n? ph?i thu, n? ph?i tr? ?i v?i t?ng t? ch?c, c? nh?n c? li?n quan tr?n c? s? t?ng s? ti?n ph?i thanh to?n, ? thanh to?n v? c?n ph?i thanh to?n cho t?ng t? ch?c, c? nh?n theo t?ng h?p ?ng, h?ng m?c, kho?n m?c chi ph? (xem h??ng d?n t?i o?n A21 Chu?n m?c n?y).37. Ki?m tra, x?c ?nh s? l??ng, gi? tr? v?t t?, thi?t b? t?n ?ng sau ?u t? cn c? v?o s? th?c t? mua s?m, ti?p nh?n v? s? d?ng v?t t?, thi?t b? c?a d? ?n38. Ki?m tra, x?c ?nh s? l??ng, gi? tr? c?n l?i c?a t?i s?n d?nh cho ho?t ?ng qu?n l? d? ?n t?nh ?n ng?y l?p b?o c?o quy?t to?n d? ?n ho?n th?nh tr?n c? s? s? l??ng, gi? tr? v? th?i gian ? s? d?ng t?i s?n ho?c tr?n c? s? bi?n b?n ki?m k?, ?nh gi? t?i s?n d?nh cho ho?t ?ng qu?n l? d? ?n.Ki?m tra vi?c ch?p h?nh c?a Ch? ?u t? ?i v?i ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?).39. Ki?m to?n vi?n ph?i thu th?p c?c vn b?n k?t lu?n c?a c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?) c? li?n quan ?n qu? tr?nh th?c hi?n d? ?n, B?o c?o c?a Ch? ?u t? v? vi?c ch?p h?nh c?c ? ki?n k?t lu?n n?y cho ?n ng?y l?p b?o c?o ki?m to?n.40. Ki?m to?n vi?n ph?i c? nh?n x?t v? vi?c ch?p h?nh c?a Ch? ?u t? ?i v?i ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?) c? li?n quan ?n vi?c tu?n th? tr?nh t?, th? t?c ?u t? v? gi? tr? quy?t to?n d? ?n.K?t th?c ki?m to?n41. Trong giai o?n k?t th?c ki?m to?n, ki?m to?n vi?n ph?i th?c hi?n c?c th? t?c sau:(a) Ph?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?n;(b) L?p v? ph?t h?nh b?o c?o ki?m to?n;(c) X? l? c?c c?ng vi?c ph?t sinh sau ng?y l?p b?o c?o ki?m to?n.Ph?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?nTh? t?c ph?n t?ch42. Th? t?c ph?n t?ch ??c th?c hi?n trong su?t qu? tr?nh ki?m to?n v? t?p trung h?n khi ph?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?n tr??c khi ?a ra k?t lu?n ki?m to?n (xem h??ng d?n t?i o?n A22 Chu?n m?c n?y).43. Th? t?c ph?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?n gi?p ki?m to?n vi?n c? th?m c? s? ?nh gi? l?i nh?ng k?t lu?n c? ??c trong su?t qu? tr?nh ki?m to?n nh?m ?a ra ? ki?n v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? t?nh trung th?c v? h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh.44. Tr??ng h?p khi ph?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?n ph?t hi?n nh?ng ch?nh l?ch tr?ng y?u ho?c m?i li?n h? m?u thu?n th? ki?m to?n vi?n ph?i th?c hi?n c?c th? t?c ki?m tra b? sung ? thu th?p ?y ? c?c b?ng ch?ng ki?m to?n th?ch h?p cho k?t lu?n ki?m to?n.So?t x?t t?ng th? k?t qu? ki?m to?n45. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i so?t x?t v? ?nh gi? t?ng th? nh?ng k?t lu?n r?t ra t? c?c b?ng ch?ng ki?m to?n thu th?p ??c v? s? d?ng c?c k?t lu?n n?y ? ?a ra ? ki?n ki?m to?n v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? t?nh trung th?c, h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh.46. ? ki?n c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i x?c ?nh, x?t tr?n c?c kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n c?a d? ?n c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng.Xem x?t, t?ng h?p k?t qu? v? ? ki?n ki?m to?n t? c?c b?o c?o ki?m to?n c?a ki?m to?n vi?n v? doanh nghi?p ki?m to?n kh?c (n?u c?)47. ?i v?i d? ?n ? ??c ki?m to?n vi?n v? doanh nghi?p ki?m to?n kh?c ki?m to?n t?ng ph?n, ki?m to?n vi?n th?c hi?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ph?i t?ng h?p k?t qu? v? ? ki?n ki?m to?n t? c?c b?o c?o ki?m to?n t?ng ph?n. Trong b?o c?o ki?m to?n c?a m?nh, ki?m to?n vi?n c?n n?u r? vi?c s? d?ng c?c b?o c?o ki?m to?n t?ng ph?n v? ph?m vi tr?ch nhi?m c?a c?c ki?m to?n vi?n kh?c.48. Tr??ng h?p c?c b?o c?o ki?m to?n t?ng ph?n ch?a ?y ?, ch?a r? r?ng ho?c theo y?u c?u c?a ?n v? ??c ki?m to?n, ki?m to?n vi?n v? doanh nghi?p ki?m to?n c? th? ? ngh? ki?m to?n vi?n v? doanh nghi?p ki?m to?n c? li?n quan l?m r? ho?c c? th? ? xu?t v?i ?n v? ??c ki?m to?n v? vi?c th?c hi?n ki?m to?n b? sung ho?c ki?m to?n l?i c?c n?i dung c?n thi?t.L?p b?o c?o ki?m to?n v? th? qu?n l?49. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 700 - H?nh th?nh ? ki?n ki?m to?n v? b?o c?o ki?m to?n v? b?o c?o t?i ch?nh, Chu?n m?c ki?m to?n Vi?t Nam s? 705 - ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ki?m to?n ch?p nh?n to?n ph?n v? Chu?n m?c ki?m to?n Vi?t Nam s? 706 - o?n  V?n ? c?n nh?n m?nh v?  V?n ? kh?c trong b?o c?o ki?m to?n v? b?o c?o t?i ch?nh trong vi?c l?p b?o c?o ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh.Ki?m to?n vi?n ph?i trao ?i b?ng vn b?n m?t c?ch k?p th?i (v? d? d??i h?nh th?c th? ? ngh?, th? qu?n l?) v?i Ch? ?u t? v? nh?ng khi?m khuy?t nghi?m tr?ng trong ki?m so?t n?i b? ??c ph?t hi?n trong qu? tr?nh ki?m to?n. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 265 - Trao ?i v? nh?ng khi?m khuy?t trong ki?m so?t n?i b? v?i Ban qu?n tr? v? Ban Gi?m ?c ?n v? ??c ki?m to?n trong vi?c trao ?i v?i Ch? ?u t? v? nh?ng khi?m khuy?t nghi?m tr?ng trong ki?m so?t n?i b?.C?c o?n t? 50 ?n 65 Chu?n m?c n?y quy i#nh m?t s? n?i dung ch? y?u v? l?p b?o c?o ki?m to?n v? th? qu?n l?.50. B?o c?o ki?m to?n ph?i ??c l?p b?ng vn b?n, g?m c?c n?i dung ch?nh:(a) T?n v? ?a ch? doanh nghi?p ki?m to?n;(b) S? hi?u v? ti?u ? b?o c?o ki?m to?n: B?o c?o ki?m to?n ph?i ghi r? s? hi?u ph?t h?nh b?o c?o ki?m to?n c?a doanh nghi?p ki?m to?n ho?c chi nh?nh doanh nghi?p ki?m to?n (s? ng k? ch?nh th?c trong h? th?ng vn b?n c?a doanh nghi?p ho?c chi nh?nh). B?o c?o ki?m to?n ph?i c? ti?u ? l?  B?o c?o ki?m to?n ?c l?p ;(c) Ng??i nh?n b?o c?o ki?m to?n: B?o c?o ki?m to?n ph?i ghi r? ng??i nh?n b?o c?o ki?m to?n t?y theo t?ng cu?c ki?m to?n;(d) M? ?u c?a b?o c?o ki?m to?n, ph?i n?u r?:(1) ?i t??ng c?a cu?c ki?m to?n;(2) T?n ?n v? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh;(3) Ng?y l?p v? s? trang c?a b?o c?o quy?t to?n d? ?n ho?n th?nh ? ??c ki?m to?n.(e) Tr?ch nhi?m c?a Ban Gi?m ?c ?n v? ??c ki?m to?n theo quy ?nh t?i o?n 08 Chu?n m?c n?y;(f) Tr?ch nhi?m c?a ki?m to?n vi?n theo quy ?nh t?i o?n 09 Chu?n m?c n?y;(g) Cn c? v? ph?m vi c?a cu?c ki?m to?n:(1) Cn c? ph?p l? v? h? s? quy?t to?n d? ?n ho?n th?nh (xem h??ng d?n t?i o?n A23 Chu?n m?c n?y);(2) Ph?m vi c?a cu?c ki?m to?n g?m: n?i dung c?ng vi?c v? th? t?c ki?m to?n m? ki?m to?n vi?n ? th?c hi?n.(h) K?t qu? ki?m to?n:(1) Kh?i qu?t chung v? d? ?n;(2) K?t qu? ki?m tra theo t?ng n?i dung ki?m to?n (xem h??ng d?n t?i o?n A24 - A27 Chu?n m?c n?y).(i) ? ki?n c?a ki?m to?n vi?n (xem quy ?nh t?i o?n 52 - 59 Chu?n m?c n?y);(j) C?c ki?n ngh? (n?u c?) c?a ki?m to?n vi?n ?i v?i ?n v? ??c ki?m to?n (ch? ?u t?) v? c?c b?n li?n quan ?n vi?c quy?t to?n d? ?n ho?n th?nh;(k) Ch? k?, h? v? t?n c?a ki?m to?n vi?n v? ?ng d?u (xem quy ?nh t?i o?n 60 Chu?n m?c n?y);(l) Ng?y l?p b?o c?o ki?m to?n (xem quy ?nh t?i o?n 61 Chu?n m?c n?y).(M?u B?o c?o ki?m to?n ?c l?p h??ng d?n t?i Ph? l?c s? 05 Chu?n m?c n?y)51. B?o c?o quy?t to?n d? ?n ho?n th?nh ??c ki?m to?n do ?n v? ??c ki?m to?n l?p ph?i ??c ?nh k?m v?i b?o c?o ki?m to?n ?c l?p.? ki?n ki?m to?n52. Ki?m to?n vi?n ph?i ?a ra ? ki?n ki?m to?n, x?t tr?n c?c kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t?, b?o c?o quy?t to?n d? ?n ho?n th?nh c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, c? ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng.53. Cn c? v?o t?nh h?nh v? k?t qu? ki?m to?n, ki?m to?n vi?n v? doanh nghi?p ki?m to?n ?a ra m?t trong c?c d?ng ? ki?n trong b?o c?o ki?m to?n nh? sau:(a) ? ki?n ki?m to?n ch?p nh?n to?n ph?n;(b) ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n.? ki?n ki?m to?n ch?p nh?n to?n ph?n54. Ki?m to?n vi?n ?a ra ? ki?n ki?m to?n ch?p nh?n to?n ph?n khi ki?m to?n vi?n k?t lu?n r?ng, x?t tr?n c?c kh?a c?nh tr?ng y?u (xem h??ng d?n t?i o?n A28 - A30 Chu?n m?c n?y):(a) Qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t?;(b) B?o c?o quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n l?p ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o quy?t to?n, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh.? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n (xem h??ng d?n t?i o?n A31- A33 Chu?n m?c n?y):55. Ki?m to?n vi?n ph?i ?a ra ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n trong b?o c?o ki?m to?n theo Chu?n m?c ki?m to?n Vi?t Nam s? 705 khi ki?m to?n vi?n k?t lu?n r?ng, x?t tr?n cac kh?a c?nh tr?ng y?u:(a) Qu? tr?nh th?c hi?n d? ?n ch?a tu?n th? theo quy ?nh v? qu?n l? ?u t? v?/ho?c b?o c?o quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n l?p v?n c?n sai s?t tr?ng y?u;Tr??ng h?p ?n v? ??c ki?m to?n c? nh?ng h?nh vi kh?ng tu?n th? ph?p lu?t v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n ho?c c?c h?nh vi kh?ng tu?n th? ph?p lu?t li?n quan ?n qu? tr?nh l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh c? th? g?y ra sai s?t tr?ng y?u trong b?o c?o quy?t to?n d? ?n ho?n th?nh th? b?o c?o ki?m to?n ph?i n?u r? c?c h?nh vi kh?ng tu?n th? n?y.(b) Ki?m to?n vi?n kh?ng th? thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? ?a ra k?t lu?n r?ng li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? theo quy ?nh v? qu?n l? ?u t? hay kh?ng v?/ho?c b?o c?o quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n l?p c? c?n sai s?t tr?ng y?u hay kh?ng.56. ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n c? 3 d?ng ? ki?n sau:(a) ? ki?n ki?m to?n ngo?i tr?;(b) T? ch?i ?a ra ? ki?n;(c) ? ki?n ki?m to?n tr?i ng??c.Khi ki?m to?n vi?n ?a ra ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh, ngo?i nh?ng y?u t? c? th? ph?i tr?nh b?y theo quy ?nh c?a Chu?n m?c n?y, ki?m to?n vi?n ph?i tr?nh b?y trong b?o c?o ki?m to?n m?t o?n m? t? v? v?n ? d?n ?n vi?c ki?m to?n vi?n ?a ra ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n. Ki?m to?n vi?n ph?i ?t o?n n?y ngay tr??c o?n ? ki?n ki?m to?n trong b?o c?o ki?m to?n v? ph?i s? d?ng ti?u ? l?  C? s? c?a ? ki?n ki?m to?n ngo?i tr? ,  C? s? c?a ? ki?n ki?m to?n tr?i ng??c ho?c  C? s? c?a vi?c t? ch?i ?a ra ? ki?n m?t c?ch th?ch h?p. o?n n?y cing ph?i m? t? v? ?nh l??ng ?nh h??ng v? m?t t?i ch?nh c?a v?n ? ? ?n b?o c?o quy?t to?n d? ?n ho?n th?nh tr? khi i?u ? l? kh?ng th? th?c hi?n ??c. N?u kh?ng th? ?nh l??ng ??c ?nh h??ng v? m?t t?i ch?nh c?a v?n ? ?, ki?m to?n vi?n ph?i tr?nh b?y i?u n?y trong o?n c? s? c?a ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n.? ki?n ki?m to?n ngo?i tr?57. Ki?m to?n vi?n tr?nh b?y  ? ki?n ki?m to?n ngo?i tr? khi:(a) D?a tr?n c?c b?ng ch?ng ki?m to?n ?y ?, th?ch h?p ? thu th?p ??c, ki?m to?n vi?n k?t lu?n l? qu? tr?nh th?c hi?n d? ?n ch?a tu?n th? theo quy ?nh v? qu?n l? ?u t? v?/ho?c c?c sai s?t, khi x?t ri?ng l? hay t?ng h?p l?i, c? ?nh h??ng tr?ng y?u nh?ng kh?ng lan t?a ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh.(b) Ki?m to?n vi?n kh?ng th? thu th?p ??c ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? l?m c? s? ?a ra k?t lu?n r?ng li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? theo quy ?nh v? qu?n l? ?u t? hay kh?ng v?/ho?c l?m c? s? ?a ra ? ki?n ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh, nh?ng ki?m to?n vi?n k?t lu?n r?ng nh?ng ?nh h??ng c? th? c? c?a c?c sai s?t ch?a ??c ph?t hi?n (n?u c?) c? th? l? tr?ng y?u nh?ng kh?ng lan t?a ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh.T? ch?i ?a ra ? ki?n58. Ki?m to?n vi?n ph?i t? ch?i ?a ra ? ki?n khi ki?m to?n vi?n kh?ng th? thu th?p ??c ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? l?m c? s? ?a ra k?t lu?n r?ng li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? theo quy ?nh v? qu?n l? ?u t? hay kh?ng v?/ho?c l?m c? s? ?a ra ? ki?n ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh v? ki?m to?n vi?n k?t lu?n r?ng nh?ng ?nh h??ng c? th? c? l? tr?ng y?u v? lan t?a ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh.? ki?n ki?m to?n tr?i ng??c59. Ki?m to?n vi?n ph?i tr?nh b?y  ? ki?n ki?m to?n tr?i ng??c khi d?a tr?n c?c b?ng ch?ng ki?m to?n ?y ?, th?ch h?p ? thu th?p ??c, ki?m to?n vi?n k?t lu?n l? qu? tr?nh th?c hi?n d? ?n ch?a tu?n th? theo quy ?nh v? qu?n l? ?u t? v?/ho?c c?c sai s?t, x?t ri?ng l? hay t?ng h?p l?i, c? ?nh h??ng tr?ng y?u v? lan t?a ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh.Ch? k?, h? v? t?n c?a ki?m to?n vi?n v? ?ng d?u60. B?o c?o ki?m to?n ph?i c? 2 ch? k? c?a 2 ki?m to?n vi?n h?nh ngh?, d??i m?i ch? k? ph?i ghi r? h? v? t?n, s? Gi?y ch?ng nh?n ng k? h?nh ngh? ki?m to?n. Ch? k? th? nh?t tr?n b?o c?o ki?m to?n l? c?a ki?m to?n vi?n h?nh ngh? ??c giao ph? tr?ch cu?c ki?m to?n v? ch? k? th? hai l? c?a ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p ki?m to?n ho?c ng??i ??c u y quy?n b?ng vn b?n c?a ng??i ?i di?n theo ph?p lu?t. Ng??i ?i di?n theo ph?p lu?t ho?c ng??i ??c ?y quy?n b?ng vn b?n c?a ng??i ?i di?n theo ph?p lu?t ??c k? b?o c?o ki?m to?n ph?i l? th?nh vi?n Ban Gi?m ?c ph? tr?ch t?ng th? cu?c ki?m to?n.Ki?m to?n vi?n h?nh ngh? ??c giao ph? tr?ch cu?c ki?m to?n ch?u tr?ch nhi?m k? t?n tr?n b?o c?o ki?m to?n l? ng??i c? vai tr? quan tr?ng ngay sau th?nh vi?n Ban Gi?m ?c ph? tr?ch t?ng th? cu?c ki?m to?n, ch?u tr?ch nhi?m tr?c ti?p trong vi?c ch? ?o, th?c hi?n, gi?m s?t, so?t x?t c?ng vi?c c?a nh?m ki?m to?n. Doanh nghi?p ki?m to?n quy ?nh c? th? tr?ch nhi?m, ngh)a v? c?a ki?m to?n vi?n h?nh ngh? ??c giao ph? tr?ch cu?c ki?m to?n.Tr?n ch? k? c?a ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p ki?m to?n ho?c ng??i ??c ?y quy?n ph?i ?ng d?u c?a doanh nghi?p ki?m to?n (ho?c chi nh?nh) ch?u tr?ch nhi?m ph?t h?nh b?o c?o ki?m to?n. Gi?a c?c trang c?a b?o c?o ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh ? ??c ki?m to?n ph?i ?ng d?u gi?p lai b?ng d?u c?a doanh nghi?p ki?m to?n (ho?c chi nh?nh).Ng?y l?p b?o c?o ki?m to?n61. L? ng?y ??c ki?m to?n vi?n l?a ch?n ? k? b?o c?o v? ghi r? tr?n b?o c?o ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh.Ng?y l?p b?o c?o ki?m to?n kh?ng ??c tr??c ng?y l?p b?o c?o quy?t to?n d? ?n ho?n th?nh v? kh?ng ??c tr??c ng?y m? ki?m to?n vi?n thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? l?m c? s? ?a ra ? ki?n ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh. Do c?c th? t?c h?nh ch?nh, c? th? c? kho?ng c?ch th?i gian gi?a ng?y l?p b?o c?o ki?m to?n v? ng?y b?o c?o ki?m to?n ??c ph?t h?nh cho ?n v?.Nh?ng s? vi?c m? ki?m to?n vi?n bi?t ??c sau ng?y l?p b?o c?o ki?m to?n62. Sau ng?y l?p b?o c?o ki?m to?n, ki?m to?n vi?n kh?ng b?t bu?c ph?i th?c hi?n b?t k? th? t?c ki?m to?n n?o ?i v?i b?o c?o quy?t to?n d? ?n ho?n th?nh ?. Tuy nhi?n, n?u sau ng?y l?p b?o c?o ki?m to?n ?n tr??c ng?y c? quan c? th?m quy?n ph? duy?t b?o c?o quy?t to?n d? ?n ho?n th?nh v? trong th?i h?n th?m tra ph? duy?t quy?t to?n theo quy ?nh c?a Nh? n??c, ki?m to?n vi?n bi?t ??c s? vi?c m? n?u s? vi?c ? ??c bi?t ?n t?i ng?y l?p b?o c?o ki?m to?n th? c? th? l?m cho ki?m to?n vi?n ph?i s?a ?i b?o c?o ki?m to?n, th? ki?m to?n vi?n ph?i:(a) Th?o lu?n v?n ? n?y v?i Ban Gi?m ?c ?n v? ??c ki?m to?n;(b) Quy?t ?nh xem c? c?n s?a ?i b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng;(c) Ph?ng v?n xem Ban Gi?m ?c ?n v? ??c ki?m to?n d? ?nh x? l? v?n ? n?y tr?n b?o c?o quy?t to?n d? ?n ho?n th?nh nh? th? n?o, trong tr??ng h?p c?n s?a ?i b?o c?o quy?t to?n d? ?n ho?n th?nh;(d) Quy?t ?nh xem c? c?n s?a ?i b?o c?o ki?m to?n hay kh?ng.63. N?u Ban Gi?m ?c ?n v? s?a ?i b?o c?o quy?t to?n d? ?n ho?n th?nh nh? a ? c?#p ?  oa#n 62 Chu? n m?#c nay, ki?m to?n vi?n ph?i:(a) Th?c hi?n c?c th? t?c ki?m to?n c?n thi?t ph? h?p v?i vi?c s?a ?i;(b) Ph?t h?nh b?o c?o ki?m to?n m?i v? b?o c?o quy?t to?n d? ?n ho?n th?nh s?a ?i v? th?ng b?o ?n c? quan c? th?m quy?n ph? duy?t quy?t to?n v? vi?c s?a ?i n?y;(c) M? r?ng c?c th? t?c ki?m to?n tr?n c? s? v?n d?ng ph? h?p c?c quy ?nh t?i o?n 06 v? 07 Chu?n m?c ki?m to?n Vi?t Nam s? 560 - C?c s? ki?n ph?t sinh sau ng?y k?t th?c k? k? to?n ?n ng?y l?p b?o c?o ki?m to?n m?i v? ? ng?y l?p b?o c?o ki?m to?n m?i kh?ng ??c tr??c ng?y l?p b?o c?o quy?t to?n d? ?n ho?n th?nh s?a ?i.64. Ki?m to?n vi?n ph?i ?a v?o b?o c?o ki?m to?n s?a ?i o?n  V?n ? c?n nh?n m?nh ho?c o?n  V?n ? kh?c ? c?p ?n ph?n thuy?t minh b?o c?o quy?t to?n d? ?n ho?n th?nh m? thuy?t minh ? gi?i th?ch r? l? do ph?i s?a ?i b?o c?o quy?t to?n d? ?n ho?n th?nh v? b?o c?o ki?m to?n ? ph?t h?nh tr??c ?y (xem Chu?n m?c ki?m to?n Vi?t Nam s? 706).65. Vi?c s?a ?i b?o c?o ki?m to?n ch? ??c th?c hi?n trong th?i gian t? sau ng?y l?p b?o c?o ki?m to?n ?n tr??c ng?y c? quan c? th?m quy?n ph? duy?t b?o c?o quy?t to?n d? ?n ho?n th?nh v? trong th?i h?n th?m tra ph? duy?t quy?t to?n theo quy ?nh c?a Nh? n??c.T?i li?u, h? s? ki?m to?nThu th?p b?ng ch?ng ki?m to?n (xem h??ng d?n t?i o?n A34 - A36 Chu?n m?c n?y)66. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a c?c Chu?n m?c ki?m to?n Vi?t Nam s? 500 - B?ng ch?ng ki?m to?n, Chu?n m?c ki?m to?n Vi?t Nam s? 501 - B?ng ch?ng ki?m to?n ?i v?i c?c kho?n m?c v? s? ki?n ?c bi?t, Chu?n m?c ki?m to?n Vi?t Nam s? 505 - Th?ng tin x?c nh?n t? b?n ngo?i v? Chu?n m?c ki?m to?n Vi?t Nam s? 530 - L?y m?u ki?m to?n trong vi?c thu th?p b?ng ch?ng ki?m to?n trong qu? tr?nh th?c hi?n ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh. C?c o?n t? 67 ?n 69 Chu?n m?c n?y quy ?nh m?t s? n?i dung ch? y?u v? b?ng ch?ng ki?m to?n.67. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p ? l?m c? s? cho vi?c ?a ra ? ki?n c?a m?nh v? b?o c?o quy?t to?n d? ?n ho?n th?nh.Khi thi?t k? v? th?c hi?n c?c th? t?c ki?m to?n, ki?m to?n vi?n ph?i xem x?t t?nh ph? h?p v? ? tin c?y c?a t?i li?u, th?ng tin do ?n v? ??c ki?m to?n cung c?p ho?c thu th?p ??c t? b?n ngo?i ?n v? ??c ki?m to?n ho?c do nh?m ki?m to?n ki?m tra, t?nh to?n ??c s? d?ng l?m b?ng ch?ng ki?m to?n. Ki?m to?n vi?n ph?i c? th?i ? ho?i nghi ngh? nghi?p v? ? tin c?y c?a t?i li?u, th?ng tin ??c s? d?ng l?m b?ng ch?ng ki?m to?n.68. Tr??ng h?p c? s? m?u thu?n gi?a c?c b?ng ch?ng thu ??c t? c?c ngu?n kh?c nhau, ki?m to?n vi?n ph?i x?c ?nh nh?ng th? t?c ki?m tra b? sung c?n thi?t ? gi?i quy?t m?u thu?n ? v? ?a ra k?t lu?n ch?nh th?c. Khi kh?ng thu th?p ??c ?y ? c?c b?ng ch?ng ki?m to?n th?ch h?p cho m?t th?ng tin tr?ng y?u, ki?m to?n vi?n ph?i ?a ra ? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n.69. Trong qu? tr?nh th?c hi?n ki?m to?n, ki?m to?n vi?n ??c s? d?ng c?ng vi?c c?a c?c chuy?n gia l? c? nh?n ho?c t? ch?c c? kinh nghi?m chuy?n m?n trong c?c l)nh v?c ri?ng bi?t ? th?c hi?n m?t s? n?i dung c?ng vi?c ki?m to?n. Khi s? d?ng c?ng vi?c c?a chuy?n gia, ki?m to?n vi?n ph?i ?nh gi? nng l?c, kh? nng v? t?nh kh?ch quan c?a chuy?n gia ?, ?nh gi? t?nh th?ch h?p c?a c?ng vi?c do chuy?n gia th?c hi?n nh?m thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p ??c s? d?ng l?m c? s? cho ? ki?n c?a ki?m to?n vi?n. Vi?c s? d?ng c?ng vi?c c?a chuy?n gia kh?ng l?m gi?m tr?ch nhi?m c?a ki?m to?n vi?n ?i v?i ? ki?n ki?m to?n. Tr??ng h?p n?y ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i tham kh?o Chu?n m?c ki?m to?n Vi?t Nam s? 620 - S? d?ng c?ng vi?c c?a chuy?n gia.Thu th?p gi?i tr?nh b?ng vn b?n70. Trong qu? tr?nh ki?m to?n v? sau khi g?i d? th?o b?o c?o ki?m to?n, ki?m to?n vi?n ph?i c?ng v?i ?n v? ??c ki?m to?n v? c?c b?n c? li?n quan trao ?i v? c?c n?i dung ? th?ng nh?t, c?c n?i dung ch?a th?ng nh?t ho?c n?i dung c? v?n ? ph?i g?i vn b?n xin ? ki?n h??ng d?n c?a c? quan qu?n l? Nh? n??c c? li?n quan. ?n v? ??c ki?m to?n v? c?c b?n c? li?n quan c? th? c? gi?i tr?nh b?ng vn b?n l?m b?ng ch?ng cho ? ki?n ki?m to?n c?a ki?m to?n vi?n.71. Ki?m to?n vi?n ph?i thu th?p b?ng ch?ng v? vi?c ?n v? ??c ki?m to?n th?a nh?n tr?ch nhi?m c?a m?nh trong vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? vi?c l?p, tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh trung th?c v? h?p l?, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh v? tr?ch nhi?m trong vi?c cung c?p ?y ? h? s? quy?t to?n d? ?n ho?n th?nh v? c?c t?i li?u c? li?n quan theo quy ?nh.72. Ki?m to?n vi?n thu th?p b?ng ch?ng n?u tr?n trong c?c bi?n b?n h?p v?i ?n v? ??c ki?m to?n li?n quan ?n v?n ? n?y ho?c y?u c?u ng??i ?ng ?u ?n v? ch? ?u t? ho?c ?i di?n ch? ?u t? cung c?p  B?n cam k?t c?a ch? ?u t? . Tr??ng h?p n?y, ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng Chu?n m?c ki?m to?n Vi?t Nam s? 580 - Gi?i tr?nh b?ng vn b?n. B?n cam k?t c?a ch? ?u t? ho?c ?i di?n ch? ?u t? ??c l?u v?o h? s? ki?m to?n l?m b?ng ch?ng ki?m to?n.(M?u B?n cam k?t c?a ch? ?u t? h??ng d?n t?i Ph? l?c s? 07 Chu?n m?c n?y)H? s? quy?t to?n d? ?n ho?n th?nh73. ?n v? ??c ki?m to?n ph?i chu?n b? h? s? quy?t to?n d? ?n ho?n th?nh theo c?c quy ?nh c?a Nh? n??c v? quy?t to?n d? ?n ho?n th?nh trong t?ng th?i k? (xem h??ng d?n t?i o?n A37 Chu?n m?c n?y).?n v? ??c ki?m to?n c? tr?ch nhi?m cung c?p h? s? quy?t to?n d? ?n ho?n th?nh cho ki?m to?n vi?n v? doanh nghi?p ki?m to?n ? th?c hi?n ki?m to?n.H? s? ki?m to?n74. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 230 - T?i li?u, h? s? ki?m to?n v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan khi l?p v? l?u tr? h? s? ki?m to?n. C?c o?n t? 75 ?n 77 Chu?n m?c n?y quy ?nh m?t s? n?i dung ch? y?u v? h? s? ki?m to?n.75. H? s? ki?m to?n ph?i ??c l?p cho c?c cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n quan tr?ng qu?c gia, d?# an nh?m A, B theo quy ?nh. C?c d? ?n nh?m C v?n d?ng c?c quy ?nh v? h??ng d?n c?a Chu?n m?c n?y ? l?#p h? s? ki?m to?n cho ph? h?p.76. Ki?m to?n vi?n ph?i thu th?p v? l?u trong h? s? ki?m to?n t?t c? t?i li?u, th?ng tin c?n thi?t li?n quan ?n cu?c ki?m to?n ? ? l?m c? s? cho vi?c h?nh th?nh ? ki?n ki?m to?n c?a m?nh v? ch?ng minh r?ng cu?c ki?m to?n ? ??c th?c hi?n theo ?ng chu?n m?c ki?m to?n Vi?t Nam. H? s? ki?m to?n ph?i ?y ? v? chi ti?t sao cho ki?m to?n vi?n c? kinh nghi?m (kh?ng tham gia cu?c ki?m to?n) ho?c ng??i c? tr?ch nhi?m ki?m tra, so?t x?t c? th? hi?u ??c:(a) N?i dung, l?ch tr?nh v? ph?m vi c?c th? t?c ki?m to?n ? th?c hi?n tu?n th? Chu?n m?c n?y v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan, y?u c?u c?a ph?p lu?t v? c?c quy ?nh c? li?n quan;(b) K?t qu? c?a c?c th? t?c ki?m to?n ? th?c hi?n v? b?ng ch?ng ki?m to?n ? thu th?p;(c) C?c v?n ? quan tr?ng ph?t sinh trong qu? tr?nh ki?m to?n, k?t lu?n ?a ra v? c?c x?t o?n chuy?n m?n quan tr?ng ??c th?c hi?n khi ?a ra c?c k?t lu?n n?y.(Xem h??ng d?n t?i o?n A38 - A41 Chu?n m?c n?y).77. H? s? ki?m to?n thu?c quy?n s? h?u v? l? t?i s?n c?a doanh nghi?p ki?m to?n. ?n v? ??c ki?m to?n hay b?n th? ba c? th? xem x?t, s? d?ng m?t ph?n ho?c to?n b? t?i li?u n?y khi ??c s? ?ng ? c?a Gi?m ?c doanh nghi?p ki?m to?n ho?c theo quy ?nh c?a ph?p lu?t. Trong m?i tr??ng h?p, t?i li?u l?m vi?c c?a ki?m to?n vi?n kh?ng th? thay th? ch?ng t? k? to?n, b?o c?o quy?t to?n d? ?n ho?n th?nh (xem h??ng d?n t?i o?n A42 Chu?n m?c n?y).III/ H??NG D?N ?P D?NGKhi th?c hi?n Chu?n m?c n?y c?n tham kh?o Chu?n m?c ki?m to?n Vi?t Nam s? 200.Ph?m vi ?p d?ng chu?n m?cA1. Chu?n m?c n?y c?n ??c v?n d?ng ph? h?p ? th?c hi?n ki?m to?n trong m?t s? tr??ng h?p nh? sau (h??ng d?n o?n 01 Chu?n m?c n?y):(a) Ki?m to?n b?o c?o quy?t to?n d? ?n ?u t? b? ng?ng th?c hi?n;(b) Ki?m to?n b?o c?o quy?t to?n ti?u d? ?n, h?ng m?c c?a d? ?n, c?ng tr?nh ho?c h?ng m?c c?ng tr?nh ho?n th?nh;(c) Ki? m toan bao cao quy?t toan d?# an quy hoa#ch hoan thanh s?  du#ng ngu?n v?n ?u t? phat tri? n;(d) Ki? m toan chi phi chu? n bi# ?u t? cu a d?# an bi# hu y bo  theo quy?t i#nh cu a c?p co th? m quy?n;(e) Ki?m to?n b?o c?o quy?t to?n ri?ng c?a t?ng kho?n m?c ho?c m?t s? kho?n m?c trong b?o c?o quy?t to?n d? ?n ho?n th?nh (nh? ngu?n v?n ?u t?, chi ph? ?u t?, chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?, gi? tr? t?i s?n h?nh th?nh qua ?u t?, c?c kho?n c?ng n? v? v?t t? thi?t b? t?n ?ng, ki?m tra vi?c ch?p h?nh c?a ch? ?u t? v? c?c ?n v? c? li?n quan ?i v?i ? ki?n k?t lu?n c?a c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c...) c?a d? ?n, ti?u d? ?n, h?ng m?c c?a d? ?n, c?ng tr?nh ho?c h?ng m?c c?ng tr?nh.Chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p c? li?n quan (h??ng d?n o?n 06(b) Chu?n m?c n?y)A2. Ki?m to?n vi?n ph?i tu?n th? chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p, g?m:(a) Ch?nh tr?c;(b) Kh?ch quan (bao g?m t?nh ?c l?p);(c) Nng l?c chuy?n m?n v? t?nh th?n tr?ng;(d) T?nh b?o m?t;(e) T? c?ch ngh? nghi?p.A3. ? ?m b?o t?nh ?c l?p theo quy ?nh v? h??ng d?n c?a chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p k? to?n, ki?m to?n, ki?m to?n vi?n v? doanh nghi?p ki?m to?n ? cung c?p d?ch v? t? v?n l?p, ho?n thi?n m?t ph?n ho?c to?n b? h? s? quy?t to?n d? ?n ho?n th?nh th? kh?ng ??c cung c?p d?ch v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ?. Tr??ng h?p ? cung c?p d?ch v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh th? kh?ng ??c cung c?p d?ch v? l?p, ho?n thi?n m?t ph?n ho?c to?n b? h? s? quy?t to?n d? ?n ho?n th?nh ?.H?p ?ng ki?m to?n (h??ng d?n o?n 11 Chu?n m?c n?y)A4. Doanh nghi?p ki?m to?n ??c th?a thu?n v?i ?n v? ??c ki?m to?n v? n?i dung h?p ?ng ki?m to?n nh?ng ph?i ?p ?ng c?c quy ?nh c?a ph?p lu?t v? h?p ?ng, c?c quy ?nh v? h??ng d?n t?i Chu?n m?c ki?m to?n Vi?#t Nam s? 210 v? Chu?n m?c n?y.A5. H?p ?ng ki?m to?n bao g?m c?c n?i dung ch?nh sau:(a) Cn c? k? k?t h?p ?ng;(b) Th?i gian, ?a i?m v? c?c b?n tham gia k? h?p ?ng;(c) N?i dung v? ph?m vi ki?m to?n;(d) Quy?n v? tr?ch nhi?m c?a c?c b?n;(e) B?o c?o ki?m to?n;(f) ?a i?m v? th?i gian th?c hi?n;(g) Ph? d?ch v? v? i?u kho?n thanh to?n;(h) Cam k?t th?c hi?n;(i) Hi?u l?c c?a h?p ?ng.(M?u H?p ?ng ki?m to?n h??ng d?n t?i Ph? l?c 01 Chu?n m?c n?y)L?p k? ho?ch ki?m to?nNh?ng v?n ? ch? y?u m? ki?m to?n vi?n ph?i xem x?t v? tr?nh b?y trong k? ho?ch ki?m to?n t?ng th? (h??ng d?n o?n 21 Chu?n m?c n?y)A6. Th?ng tin v? d? ?n v? ?n v? ??c ki?m to?n (h??ng d?n o?n 21(a) Chu?n m?c n?y)(a) C?c th?ng tin c? b?n c?a d? ?n: T?n d? ?n; T?ng m?c ?u t? v? ngu?n v?n ?u t? c?a d? ?n; Quy m? d? ?n; Nh?m, lo?i c?ng tr?nh; ?a i?m ?u t?; Th?i gian kh?i c?ng, th?i gian ho?n th?nh; H?nh th?c l?a ch?n nh? th?u c?c g?i th?u ch?nh; H?nh th?c qu?n l? d? ?n; Nh?ng b? sung, thay ?i l?n c?a d? ?n trong qu? tr?nh ?u t?...;(b) T?nh h?nh th?c hi?n v? h? s? quy?t to?n c?a d? ?n: ? ho?n th?nh/m?c ? ho?n th?nh; B?o c?o quy?t to?n d? ?n ho?n th?nh ? l?p/ch?a l?p...;(c) Nng l?c, b? m?y qu?n l? d? ?n;(d) Th?ng tin v? ki?m so?t n?i b? c?a ?n v? ??c ki?m to?n.A7. X?c ?nh r?i ro v? m?c tr?ng y?u (h??ng d?n o?n 21(b) Chu?n m?c n?y)(a) X?c ?nh r?i ro c? sai s?t tr?ng y?u (r?i ro ti?m t?ng v? r?i ro ki?m so?t), t? ? x?c ?nh nh?ng v?ng ki?m to?n tr?ng y?u;(b) X?c ?nh m?c tr?ng y?u cho c?c m?c ti?u ki?m to?n;(c) Kh? nng c? nh?ng sai s?t tr?ng y?u theo kinh nghi?m v? x?t o?n c?a ki?m to?n vi?n;(d) Ph??ng ph?p ki?m to?n ?i v?i t?ng n?i dung ki?m to?n.? x?c ?nh v? ?nh gi? r?i ro, ki?m to?n vi?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 315 - X?c ?nh v? ?nh gi? r?i ro c? sai s?t tr?ng y?u th?ng qua hi?u bi?t v? ?n v? ??c ki?m to?n v? m?i tr??ng c?a ?n v?. ? x?c ?nh m?c tr?ng y?u, ki?m to?n vi?n ph?i v?n d?ng ph? h?p c?c quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 320 - M?c tr?ng y?u trong l?p k? ho?ch v? th?c hi?n ki?m to?n.A8. Thi?t k? c?c th? t?c ki?m to?n ph? h?p (h??ng d?n o?n 22 Chu?n m?c n?y)(a) Tr??ng h?p ki?m to?n vi?n x?c ?nh c? r?i ro c? sai s?t tr?ng y?u c? th? ?i v?i t?ng m?c ti?u ki?m to?n, ki?m to?n vi?n ph?i thi?t k? nh?ng th? t?c ki?m to?n th?ch h?p ? x? l? r?i ro c? sai s?t tr?ng y?u ? x?c ?nh.(b) Tr??ng h?p kh?ng c? r?i ro c? sai s?t tr?ng y?u ??c x?c ?nh tr??c, ki?m to?n vi?n v?n ph?i thi?t k? v? th?c hi?n c?c th? t?c ki?m to?n th?ng th??ng ?i v?i c?c n?i dung, s? li?u v? th?ng tin thuy?t minh tr?ng y?u ? ?m b?o cu?c ki?m to?n tu?n th? chu?n m?c ki?m to?n Vi?t Nam v? c?c quy ?nh t?i Chu?n m?c n?y. Chi ti?t c?c th? t?c ki?m to?n ??c n?u trong ch??ng tr?nh ki?m to?n.A9. K? ho?ch l?m vi?c ph?i bao g?m c?c n?i dung (h??ng d?n o?n 25 Chu?n m?c n?y): th?i gian ki?m to?n, n?i dung c?ng vi?c, ?a i?m, nh?n s? nh?m ki?m to?n, s? ph?i h?p c?a ?n v? ??c ki?m to?n.(xem M?u k? ho?ch l?m vi?c t?i Ph? l?c 03 Chu?n m?c n?y)Th?c hi?n ki?m to?nN?i dung ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nhKi?m tra h? s? ph?p l? (h??ng d?n o?n 28 Chu?n m?c n?y)A10. C?c th? t?c ki?m to?n v? h? s? ph?p l? c?a d? ?n ph?i ??c thi?t k? v? th?c hi?n d?a tr?n c?c quy ?nh c?a Nh? n??c Vi?t Nam trong l)nh v?c ?u t?:(a) C? hi?u l?c trong th?i gian th?c hi?n d? ?n;(b) Ph? h?p v?i n?i dung ?u t? (d? ?n ?u t? x?y d?ng; d? ?n ?u t? c? c?u ph?n x?y d?ng v? kh?ng c? c?u ph?n x?y d?ng; d? ?n ?u t? chuy?n ng?nh nh? i?n l?c, vi?n th?ng...);(c) Ph? h?p v?i ?i t??ng ?p d?ng (d? ?n s? d?ng v?n Nh? n??c, v?n kh?c...).Ki?m tra ngu?n v?n ?u t? (h??ng d?n o?n 29 Chu?n m?c n?y)A11. S? li?u v? ngu?n v?n ? th?c hi?n ??c ki?m tra ?i chi?u theo t?ng s? v? chi ti?t theo t?ng ngu?n v?n, theo t?ng nm.A12. Ngu?n v?n ?u t? ??c x?c ?nh th?ng qua ki?m tra ?i chi?u s? v?n ? c?p, cho vay, thanh to?n do ch? ?u t? b?o c?o v?i s? x?c nh?n c?a c? quan c?p v?n, cho vay, thanh to?n li?n quan. Tr??ng h?p kh?ng thu th?p ??c b?n ?i chi?u th? ki?m to?n vi?n ph?i th?c hi?n c?c th? t?c ki?m to?n thay th? cn c? v?o ch?ng t? ph?t sinh.A13. ?i v?i ngu?n v?n vay, ki?m tra s? v?n ? vay, s? v?n ? tr? ? x?c ?nh s? d? v?n vay t?i th?i i?m kh?a s? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh.A14. ?i v?i v?n vay b?ng ngo?i t?, ph?i th?c hi?n ?nh gi? l?i s? d? v?n vay b?ng ngo?i t? t?i ng?y kh?a s? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh theo t? gi? quy ?nh ph? h?p v?i t?ng d? ?n.Ki?m tra chi ph? ?u t? (h??ng d?n o?n 32 Chu?n m?c n?y)Chi ph? ?u t? c? th? do ch? ?u t? t? th?c hi?n ho?c do ch? ?u t? thu? c?c nh? th?u th?c hi?n theo h?p ?ng.A15. Khi ki?m tra chi ph? ?u t? do ch? ?u t? t? th?c hi?n, c?n l?u ? ki?m tra:(a) i?u ki?n, nng l?c c?a ch? ?u t? khi th?c hi?n c?ng vi?c;(b) Chi ph? ?u t? th?c hi?n ? ngh? quy?t to?n ph?i trong t?ng m?c ?u t? ??c duy?t, ph? h?p v?i ?nh m?c, ?n gi? c?a Nh? n??c ho?c ph? h?p v?i nguy?n t?c l?p ?nh m?c, ?n gi? theo quy ?nh c?a Nh? n??c.A16. Khi ki?m tra chi ph? ?u t? do c?c nh? th?u th?c hi?n theo h?p ?ng, ki?m to?n vi?n ki?m tra gi? tr? quy?t to?n c?c h?p ?ng t?y thu?c v?o t?ng h?nh th?c gi? h?p ?ng v? c?c i?u kho?n c? th? c?a h?p ?ng ? ?a ra c?c th? t?c ki?m to?n ph? h?p. Th? t?c ki?m to?n chi ph? ?u t? ?i v?i t?ng h?nh th?c gi? h?p ?ng ??c thi?t k? ph? h?p v?i:(a) T?nh ch?t, ph??ng ph?p x?c ?nh, h? s? thanh to?n c?a t?ng h?nh th?c gi? h?p ?ng theo quy ?nh c?a Nh? n??c t?ng th?i k?;(b) N?i dung ki?m tra chi ph? theo quy ?nh v? quy?t to?n d? ?n ho?n th?nh c?a Nh? n??c t?ng th?i k?;(c) Quy tr?nh ki?m tra theo h??ng d?n c?a doanh nghi?p ki?m to?n ho?c h??ng d?n c?a T? ch?c ngh? nghi?p v? ki?m to?n.Ki?m tra chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t? (h??ng d?n o?n 34 Chu?n m?c n?y)A17. Chi ph? ?u t? thi?t h?i do thi?n tai, ?ch h?a v? c?c nguy?n nh?n b?t kh? kh?ng kh?c kh?ng thu?c ph?m vi b?o hi?m: Ki?m tra nguy?n nh?n v? gi? tr? thi?t h?i theo c?c bi?n b?n t?nh to?n, x?c nh?n; ki?m tra bi?n b?n v? ch?ng t? b?i th??ng c?a c?ng ty b?o hi?m ? t?nh ra ph?n thi?t h?i kh?ng thu?c ph?m vi b?o hi?m.A18. Chi ph? ?u t? cho kh?i l??ng c?ng vi?c ??c h?y b? theo quy?t ?nh c?a c?p c? th?m quy?n: Ki?m tra n?i dung, cn c? c?a vi?c h?y b?, gi? tr? thi?t h?i th?c t? c?a vi?c h?y b? c?c kh?i l??ng ? th?c hi?n.Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t? (h??ng d?n o?n 35 Chu?n m?c n?y)A19. T?i s?n h?nh th?nh qua ?u t? c? th? ??c ph?n th?nh c?c lo?i:(a) T?i s?n d?i h?n (t?i s?n c? ?nh h?u h?nh v? v? h?nh) ph? h?p v?i ti?u chu?n ghi nh?n theo quy ?nh c?a Nh? n??c trong th?i k? ph? h?p;(b) T?i s?n ng?n h?n, bao g?m c? v?t t?, thi?t b? d? ph?ng, c?c chi ph? ch? ph?n b?.A20. Ki?m tra gi? tr? t?i s?n theo chi ph? th?c t?(a) Ki?m tra vi?c t?ng h?p chi ph? th?c t? li?n quan ?n t?ng t?i s?n;(b) Ki?m tra vi?c ph?n b? c?c chi ph? chung cho t?ng t?i s?n c? ?nh theo nguy?n t?c chi ph? tr?c ti?p li?n quan ?n t?i s?n c? ?nh n?o th? t?nh cho t?i s?n c? ?nh ?; chi ph? chung li?n quan ?n nhi?u t?i s?n c? ?nh th? ph?n b? theo t? l? chi ph? tr?c ti?p c?a t?ng t?i s?n c? ?nh so v?i t?ng s? chi ph? tr?c ti?p c?a to?n b? t?i s?n c? ?nh ho?c theo quy ?nh c?a Nh? n??c trong th?i k? ph? h?p.Ki?m tra c?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng (h??ng d?n o?n 36 Chu?n m?c n?y)A21. Tr??ng h?p c? c?c kho?n n? ph?i thu, ph?i tr? b?ng ngo?i t?, ph?i ?nh gi? l?i c?c kho?n n? n?y t?i ng?y kh?a s? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh theo t? gi? quy ?nh.K?t th?c ki?m to?nPh?n t?ch, so?t x?t t?ng th? k?t qu? cu?c ki?m to?nA22. C?c th? t?c ph?n t?ch th??ng d?ng (h??ng d?n o?n 42 Chu?n m?c n?y):(a) So s?nh t?ng chi ph? ?u t? ? ngh? quy?t to?n theo k?t qu? ki?m to?n v?i t?ng m?c ?u t? ? ??c duy?t;(b) So s?nh gi? tr? quy?t to?n c?a t?ng h?ng m?c chi ph? theo k?t qu? ki?m to?n v?i d? to?n ? ??c duy?t.L?p b?o c?o ki?m to?nCn c? ph?p l? v? h? s? quy?t to?n d? ?n ho?n th?nh (h??ng d?n o?n 50(g) Chu?n m?c n?y)A23. Cn c? ph?p l? v? h? s? quy?t to?n d? ?n ho?n th?nh g?m:(a) C?c quy ?nh c?a ph?p lu?t li?n quan ?n qu?n l? d? ?n ?u t? c? hi?u l?c trong th?i gian th?c hi?n d? ?n;(b) H? s? quy?t to?n d? ?n ho?n th?nh theo quy ?nh c?a ph?p lu?t (xem chi ti?t t?i o?n A37 Chu?n m?c n?y).K?t qu? ki?m to?n (h??ng d?n o?n 50(h) Chu?n m?c n?y)A24. Ki?m to?n vi?n ph?i n?u r? s? li?u  Theo b?o c?o quy?t to?n c?a ?n v? ??c ki?m to?n ?a ra tr??c khi ki?m to?n, s? li?u  K?t qu? ki?m to?n theo ? ki?n c?a ki?m to?n vi?n v?/ho?c ? ki?n nh?n x?t t??ng ?ng v?i t?ng n?i d(*??4 < L N ? ? v x ? ? ? ? ???????????V??^???8(*:? n??????????:????????????????????????????????????Ȳ??????ꨢ??????????????hqN?CJmHsH hqN?CJhqN?5?6?\?]?hqN?6?]?mH sH hqN?5?\?mH sH hqN?mH sH  hqN?6?]?hqN?mHsHhqN?6?]?mHsHhqN? hqN?5?\?hqN?5?\?mHsH<*???6 ??n?c $?x$Ifa$?kd$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $?x$Ifa$6 8 < N ? x ? ? ????X?*???????????????? $?x?\$a$?x?\$_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p????? ????<?????ZSIIS $?x?\$a$?x?\$?kd?$$If??????????????????0???,"L????????????????L???????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $?x$Ifa$?x$If ?x?$If\$?????Hdf??!?!H#J#?#?#d)f)?)?)?*?*?/?/Z1\1?3?3?3*6,6.6?8?8X9Z9\9?9 :::\:2<P<N=?=$@p@?B?B?B?B?C?C?E?EDFHFPFlF"H&H.HNH?H?H8K?@?ԍ?N???(?Z????P?????????????????????????????? ?+?x?]?+ ?+?x?]?+?x?\$?L?N??????? ?*??????>?@?ҍ܍??L?N?????&?(?X?b???Ē??N?P????????????P?R???????R?T?z?|???`?b?ΠР????????????2?4???R?T?̥Υ֦ئ?????????????????????????????????????????????????????????????????????????? hqN?5? hqN?CJhqN?mH sH hqN?5?6?CJ]?mH sH hqN?5?6?CJ]?mHsHhqN?mHsHhqN?hqN?mH LsH LI???R????T?|??b?Р??????4??T?Υئ\?????????????????????????????????? ?+?x?]?+?x?\$ ?+?x?]?+ ?+?x?]?+?+?x]?+?Z?\??????????????4???????????????????????ҳԳ޵?????>?@?ºĺ̺??????p?r?μм ? ?z?|?????????>?@???>?@?B?H?J?.?0?T?V??? ?t?v?~???????H?J?????????????????????????????????????????????????????????????????????????????hqN?mH LsH L hqN?CJhqN?mHsHhqN?5?mHsH hqN?5?hqN?mH sH hqN?hqN?5?mH sH L???????Գ???@?ĺ??r?м ?|?????@?B?J?0?V??v???J?????????????????????????? ?+?x?]?+?x?\$?+?x]?+ ?+?x?]?+J?????????????*?,?R?T?V?????P?R?????????????????? ?"?????z?|?X?Z???????B?D?L????????????????X?Z?b???????p?r?z?0?2?:?????????&????????????????????????????????????????????????????????????????????????????????????????hqN?mH sH hqN?6?]?mH LsH LhqN?5?CJmH LsH LhqN?5?mH LsH LhqN?mH LsH L hqN?5?hqN?hqN?5?6?CJ]?mH LsH LIJ???????,?T???R?????????"?|?Z???D??????Z???r?2?????????????????????????????x?\$?+?x]?+ ?+?x?]?+ ?+?x?]?+?????????(???????p????????4?h???:?????????? 2?????????????????????????? ?+?x?]?+?+?x]?+?x?\$????(?0?????????p?x???????2?4?f?h?p?????:????????d??? ? ??"PXT???24^?~? "!?/.000?0?2?3?3r4?8?8B9J9?9?9p;x;==?=?=?>?>.F`FbF?F???????????????????????????????????????????????????????????????????????????? hqN?5?\?hqN?6?]?mH sH  hqN?@??? hqN?6?]?hqN?5?6?\?]?hqN?5?CJmH sH hqN?hqN?mH sH L2?P?T??4`? $!$f$4)?,?/?/?0?3t4?8B9?9p;?;=?=?????????????????????????????x?\$?=?>hA D.FbFG?KMtP?S?Y?Yd]?aBe?ef?g?h?h?k?m4q?rls?tu?x?????????????????????????????x?\$?FG?K?Y?Y?ef?h?h?k?m?m"n0n0q4q?H????&?0???????̋΋֋>?@?H???????ЌҌڌ????H?J?R???????ʍ̍ԍ??????????t?????b?d?l?????????????????????????????????????????????????????????????????????????????????hqN?@???mHsHhqN?6?]?mHsHhqN?5?\?mHsHhqN?5?\?mH*sH*hqN?mH*sH*hqN?mHsHhqN?mH sH hqN?I̍???????d????^?ؔl?l?ږ???~??֝ޠh?ڢ?p???v?ئ?????????????????????????? ?+?x?]?+?+?x]?+?x?\$???\?^?f?֔ؔj?l?t?j?l?t?ؖږ?????????|?~??? ?ԝ֝ޝܠޠf?h?آڢ??n?p???????ģ???v?~?ئ?r???????v?????2?`?b???&?.?????F?P????????????????????????????????????????????????Ͼ????????????????????????????? hqN?@???hqN?5?CJmHsH hqN?CJhqN?5?CJhqN?6?]?mHsHhqN?5?\?mHsHhqN?mHsHhqN?mH sH hqN?Hئr???x???2?????&???F?????ƶ????$?ȼj?? ?????????????????????????????????????x?\$ ?+?x?]?+?+?x]?+?ƶζ??^?`???ȼh???? ?????"?????????:? ? ? ??r??????? ?Lz|!?%?(?(?()???????????????????????????????????????????????????????????????? hqN?6?]?hqN?5?6?\?]?UhqN?5?6?CJ]? hqN?5?\?hqN?@???CJhqN?5?@???CJ hqN?@??? hqN?@??? hqN?CJhqN?5?CJhqN?mH sH hqN?@?????v? ??????????????:??&v 6 ? ?r?""?N???????????????????????????x?\$ ?+?x?]?+?+?x]?+ung ki?m to?n.A25. Tr??ng h?p c? ch?nh l?ch (+/-) gi?a s? li?u  Theo b?o c?o quy?t to?n v?i s? li?u  K?t qu? ki?m to?n th? ki?m to?n vi?n ph?i l?p b?ng ph? l?c chi ti?t k?m theo v? c?c n?i dung c? ch?nh l?ch v? nguy?n nh?n ch?nh l?ch.A26. B?o c?o ki?m to?n c? th? bao g?m c?c b?ng bi?u, ph? l?c kh?c theo h??ng d?n c?a doanh nghi?p ki?m to?n v? theo th?a thu?n c?a c?c b?n trong h?p ?ng ki?m to?n.A27. ?i v?i ?n v? ??c ki?m to?n l? ch? ?u t? ho?c ?i di?n ch? ?u t? qu?n l? nhi?u d? ?n c? nh?ng khi?m khuy?t nghi?m tr?ng trong ki?m so?t n?i b? ??c ph?t hi?n qua qu? tr?nh ki?m to?n th? ki?m to?n vi?n ph?i trao ?i b?ng vn b?n (th? ? ngh?, th? qu?n l?) v?i ch? ?u t?, trong ? m? t? c?c khi?m khuy?t v? gi?i th?ch nh?ng ?nh h??ng ti?m t?ng c?a khi?m khuy?t ?, ? xu?t c?c bi?n ph?p kh?c ph?c cho c?c d? ?n sau.Ki?m to?n vi?n v? doanh nghi?p ki?m to?n c? th? ph?t h?nh th? qu?n l? trong c?c tr??ng h?p sau:(a) Vi?c b? gi?i h?n ph?m vi ki?m to?n d?n ?n vi?c ?a ra ? ki?n ngo?i tr? ho#c t? ch?i ?a ra y ki?n trong b?o c?o ki?m to?n m? gi?i h?n n?y c? nguy?n nh?n kh?ch quan t? ?n v? ??c ki?m to?n;(b) Vi?c ?n v? ??c ki?m to?n kh?ng ?ng ? i?u ch?nh c?c sai s?t tr?ng y?u trong b?o c?o quy?t to?n d? ?n ho?n th?nh theo ? ngh? c?a doanh nghi?p ki?m to?n d?n ?n vi?c ?a ra ? ki?n ngo?i tr? ho#c y ki?n trai ng??#c trong b?o c?o ki?m to?n;(c) Nh?ng h?nh vi kh?ng tu?n th? ph?p lu?t li?n quan qu? tr?nh th?c hi?n d? ?n v?/ho?c ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh c? th? g?y sai s?t tr?ng y?u trong b?o c?o quy?t to?n d? ?n ho?n th?nh.? ki?n ki?m to?n? ki?n ki?m to?n ch?p nh?n to?n ph?n (h??ng d?n o?n 54 Chu?n m?c n?y)A28. B?o c?o quy?t to?n d? ?n ho?n th?nh ??c ki?m to?n vi?n ?a ? ki?n ki?m to?n ch?p nh?n to?n ph?n, x?t tr?n cac kh?a c?nh tr?ng y?u, khi qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh do ?n v? ??c ki?m to?n l?p ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh;A29. V? d? v? ? ki?n ki?m to?n ch?p nh?n to?n ph?n: Tr?n c? s? c?c t?i li?u, h? s? ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, x?t tr?n cac kh?a c?nh tr?ng y?u, qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh .A30. Khi ki?m to?n vi?n ?a ? ki?n ch?p nh?n to?n ph?n kh?ng c? ngh)a l? s? li?u trong b?o c?o quy?t to?n d? ?n ho?n th?nh ??c ki?m to?n ho?n to?n ?ng, m? c? th? c? sai s?t nh?ng sai s?t ? (n?u c?) l? kh?ng tr?ng y?u.? ki?n ki?m to?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n (h??ng d?n o?n 55 - 59 Chu?n m?c n?y)A31. V? d? v?  ? ki?n ki?m to?n ngo?i tr? : Tr?n c? s? c?c t?i li?u, h? s? ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, x?t tr?n c?c kh?a c?nh tr?ng y?u, ngo?i tr? ?nh h??ng (n?u c?) c?a c?c v?n ? n?u t?i o?n  C? s? c?a ? ki?n ki?m to?n ngo?i tr? , qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n ho?n th?nh t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh .A32. V? d? v?  ? ki?n ki?m to?n tr?i ng??c : Tr?n c? s? c?c t?i li?u, h? s? ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, do t?m quan tr?ng c?a v?n ? n?u t?i o?n  C? s? c?a ? ki?n ki?m to?n tr?i ng??c , x?t tr?n c?c kh?a c?nh tr?ng y?u, qu? tr?nh th?c hi?n d? ?n kh?ng tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh kh?ng ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, kh?ng ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh. A33. V? d? v?  T? ch?i ?a ra ? ki?n : Tr?n c? s? c?c t?i li?u, h? s? ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, do t?m quan tr?ng c?a c?c v?n ? n?u t?i o?n  C? s? c?a vi?c t? ch?i ?a ra ? ki?n , ch?ng t?i kh?ng th? thu th?p ??c ?y ? b?ng ch?ng ki?m to?n th?ch h?p. Do ?, ch?ng t?i kh?ng th? ?a ra ? ki?n ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh k?m theo .T?i li?u, h? s? ki?m to?nB?ng ch?ng ki?m to?n (h??ng d?n o?n 66 - 69 Chu?n m?c n?y)A34. Tr?n c? s? c?c th? t?c ki?m to?n quy ?nh v? h??ng d?n trong Chu?n m?c ki?m to?n Vi?t Nam s? 500, ki?m to?n vi?n ph?i v?n d?ng ph? h?p trong vi?c thi?t k? v? th?c hi?n c?c th? t?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh nh?m thu th?p ?y ? b?ng ch?ng ki?m to?n th?ch h?p nh?:(a) Ki?m tra: Vi?c ki?m tra bao g?m ki?m tra h? s? quy?t to?n d? ?n ho?n th?nh, ki?m tra b?o c?o quy?t to?n d? ?n ho?n th?nh; ki?m tra t?i li?u, ch?ng t? ho?c s? k? to?n li?n quan ?n b?o c?o quy?t to?n d? ?n; ki?m tra t?i s?n hi?n v?t d?nh cho ho?t ?ng qu?n l? d? ?n; ki?m tra h?p ?ng ? k? k?t ? x?c ?nh gi? tr? quy?t to?n c?a h?ng m?c, g?i th?u& ;(b) Quan s?t: Quan s?t th?c t? hi?n tr??ng trong tr??ng h?p c?n thi?t ? thu th?p b?ng ch?ng v? s? hi?n h?u c?a c?ng tr?nh, h?ng m?c c?ng tr?nh, thi?t b? l?p ?t& ;(c) X?c nh?n t? b?n ngo?i: L? b?ng ch?ng ki?m to?n m? ki?m to?n vi?n thu th?p ??c d??i h?nh th?c th? ph?c ?p tr?c ti?p c?a b?n th? 3 d??i d?ng th? gi?y, th? i?n t? ho?c m?t d?ng kh?c v? c?c kho?n n? ph?i thu, n? ph?i tr?,& ?n th?i i?m kh?a s? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh;(d) T?nh to?n l?i: L? vi?c ki?m tra ? ch?nh x?c v? m?t to?n h?c c?a c?c s? li?u nh? t?nh to?n l?i gi? tr? quy?t to?n c?c ph?n vi?c khi ph?t hi?n c? sai s?t v? ?n gi?, ?nh m?c ?p d?ng ho?c sai s?t v? kh?i l??ng trong h? s? quy?t to?n d? ?n ho?n th?nh;(e) Th? t?c ph?n t?ch: Th? t?c ph?n t?ch bao g?m ?nh gi? th?ng tin t?i ch?nh th?ng qua vi?c ph?n t?ch c?c m?i quan h? gi?a d? li?u t?i ch?nh v? phi t?i ch?nh trong qu? tr?nh ki?m tra h? s? quy?t to?n d? ?n ho?n th?nh v? b?o c?o quy?t to?n d? ?n ho?n th?nh. Th? t?c ph?n t?ch bao g?m c? vi?c ki?m tra, khi c?n thi?t, c?c bi?n ?ng v? c?c m?i quan h? x?c ?nh kh?ng nh?t qu?n v?i c?c t?i li?u, th?ng tin li?n quan kh?c ho?c c? ch?nh l?ch l?n so v?i c?c gi? tr? d? ki?n;(f) Ph?ng v?n: L? vi?c t?m ki?m, xem x?t th?ng tin t?i ch?nh v? phi t?i ch?nh li?n quan ?n b?o c?o quy?t to?n d? ?n ho?n th?nh t? nh?ng ng??i c? hi?u bi?t t? b?n trong v? b?n ngo?i ?n v? ??c ki?m to?n;(g) Th?c hi?n l?i: L? vi?c ki?m to?n vi?n th?c hi?n m?t c?ch ?c l?p c?c th? t?c ho?c c?c ki?m so?t ? ??c ?n v? th?c hi?n tr??c ? nh? m?t ph?n ki?m so?t n?i b? c?a ?n v?.A35. B?ng ch?ng ki?m to?n ??c thu th?p t? nhi?u ngu?n. Ch?t l??ng c?a b?ng ch?ng ki?m to?n ch?u ?nh h??ng c?a t?nh ph? h?p v? ? tin c?y c?a t?i li?u, th?ng tin l?m c? s? cho b?ng ch?ng ki?m to?n.(a) T?nh ph? h?p c?a t?i li?u, th?ng tin li?n quan ?n d? ?n, v? d? m?t b?ng ?n gi? v?t t? c? th? ph? h?p v?i d? ?n n?y m? kh?ng ph? h?p v?i d? ?n kh?c.(b) ? tin c?y c?a t?i li?u, th?ng tin li?n quan ?n ngu?n g?c c?a t?i li?u, th?ng tin theo nguy?n t?c sau:(i) ? tin c?y c?a b?ng ch?ng ki?m to?n tng l?n khi b?ng ch?ng ki?m to?n ??c thu th?p t? c?c ngu?n ?c l?p b?n ngo?i ?n v? ??c ki?m to?n, v? d? x?c nh?n gi? tr? ? thanh to?n c?a c?c t? ch?c, c? nh?n tham gia th?c hi?n d? ?n;(ii) B?ng ch?ng ki?m to?n do ki?m to?n vi?n tr?c ti?p thu th?p ?ng tin c?y h?n so v?i b?ng ch?ng ki?m to?n ??c thu th?p gi?n ti?p ho?c do suy lu?n;(iii) B?ng ch?ng ki?m to?n d?ng vn b?n, c? th? l? tr?n gi?y t?, ph??ng ti?n i?n t?, ho?c c?c d?ng kh?c, ?ng tin c?y h?n b?ng ch?ng ??c thu th?p b?ng l?i;(iv) B?ng ch?ng ki?m to?n l? c?c ch?ng t?, t?i li?u g?c ?ng tin c?y h?n b?ng ch?ng ki?m to?n l? b?n copy, b?n fax ho?c c?c t?i li?u ??c chuy?n th?nh b?n i?n t?.A36. L?a ch?n ph?n t? ki?m tra ? thu th?p b?ng ch?ng ki?m to?nT?y theo t?ng d? ?n v? xet oan c?a ki?m to?n vi?n, ki?m to?n vi?n th?#c hi?#n l?a ch?n ph?n t? ? ki?m tra theo c?c ph??ng ph?p sau:(a) Ch?n t?t c? c?c ph?n t? (ki?m tra 100%): ?p d?ng cho c?c ph?n vi?c d? c? sai s?t ho?c ki?m to?n vi?n ?nh gi? l? c? r?i ro cao, ho?c c? th? ?p d?ng vi?c t?nh to?n theo c?ng th?c tr?n ph??ng ti?n i?n t?;(b) L?a ch?n c?c ph?n t? c? th?: ?p d?ng cho c?c ph?n t? c? gi? tr? l?n ho?c c? i?m ?c bi?t (v? d? nghi ng? c? sai s?t; ? b? sai ? h?ng m?c t??ng t?,& );(c) L?y m?u ki?m to?n: ?p d?ng cho c?c ph?n vi?c c? kh?i l??ng qu? l?n, ki?m to?n vi?n ch? c? th? ki?m tra tr?n s? l??ng ph?n t? ?t h?n 100% t?ng s? ph?n t? c?a ph?n vi?c ?.Vi?c ?p d?ng m?t ho?c k?t h?p c?c ph??ng ph?p tr?n ? thu th?p b?ng ch?ng ki?m to?n l? ph? h?p t?y thu?c v?o t?ng tr??ng h?p c? th?.H? s? quy?t to?n d? ?n ho?n th?nh (h??ng d?n o?n 73 Chu?n m?c n?y)A37. H? s? quy?t to?n d? ?n ho?n th?nh bao g?m nh?ng t?i li?u ch? y?u sau:(a) B?o c?o quy?t to?n d? ?n ho?n th?nh;(b) C?c vn b?n ph?p l? c? li?n quan;(c) C?c h?p ?ng, quy?t to?n h?p ?ng, bi?n b?n thanh l? h?p ?ng (n?u c?);(d) H? s? qu?n l? ch?t l??ng c?a d? ?n: C?c bi?n b?n nghi?m thu ho?n th?nh b? ph?n c?ng tr?nh, giai o?n thi c?ng x?y d?ng c?ng tr?nh, nghi?m thu l?p ?t thi?t b?; Bi?n b?n nghi?m thu kh?i l??ng ho?n th?nh; Bi?n b?n nghi?m thu ho?n th?nh d? ?n, c?ng tr?nh ho?c h?ng m?c c?ng tr?nh ? ?a v?o s? d?ng;...(e) K?t lu?n thanh tra, Bi?n b?n ki?m tra, B?o c?o ki?m to?n c?a c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?) k?m theo b?o c?o c?a ch? ?u t? v? t?nh h?nh ch?p h?nh c?c k?t lu?n c?a c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c n?i tr?n;(f) C?c t?i li?u kh?c c? li?n quan ?n quy?t to?n d? ?n: H? s? thi?t k? v? d? to?n; H? s? l?a ch?n nh? th?u; Nh?t k? thi c?ng; H? s? ho?n c?ng... v? c?c ch?ng t?, s? k? to?n c? li?n quan.H? s? ki?m to?n (h??ng d?n o?n 75 - 76 Chu?n m?c n?y)A38. Vi?c l?p v? l?u gi? h? s? ki?m to?n cho c?c cu?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh ph?i v?n d?ng phu h?#p Chu?n m?c ki?m to?n Vi?t Nam s? 230 v? c?c chu?n m?c ki?m to?n Vi?t Nam c? li?n quan.A39. H? s? ki?m to?n ??c l?p v? s?p x?p theo tr?t t? nh?t ?nh theo quy tr?nh ki?m to?n c?a doanh nghi?p ki?m to?n. H? s? ki?m to?n ??c l?p ph? h?p v?i t?ng kh?ch h?ng, ?n v? ??c ki?m to?n v? cho t?ng h?p ?ng ki?m to?n.C?c t?i li?u v? gi?y t? l?m vi?c trong h? s? ki?m to?n ph?i ??c c?c c?p so?t x?t th?ng th??ng g?m: ng??i l?p, ng??i so?t x?t v? ng??i duy?t theo quy tr?nh so?t x?t c?a doanh nghi?p ki?m to?n.A40. H? s? ki?m to?n th??ng g?m:(a) T?n v? s? hi?u h? s?; ng?y, th?ng, nm l?p v? ng?y, th?ng, nm l?u tr?;(b) C?c th?ng tin v? nh?m ki?m to?n;(c) H?p ?ng ki?m to?n, ph? l?c h?p ?ng, bi?n b?n nghi?m thu, thanh l? h?p ?ng ki?m to?n (n?u c?);(d) B?o c?o quy?t to?n d? ?n ho?n th?nh;(e) B?o c?o ki?m to?n, th? qu?n l? (n?u c?);(f) K? ho?ch ki?m to?n t?ng th?;(g) Ch??ng tr?nh ki?m to?n, c?c th? t?c ki?m to?n ? th?c hi?n v? k?t qu? thu ??c;(h) C?c ghi ch?p ho?c b?n sao c?c t?i li?u c?a h? s? quy?t to?n d? ?n ho?n th?nh v? c?c t?i li?u c? li?n quan m? theo x?t o?n c?a ki?m to?n vi?n l? c?n thi?t;(i) C?c b?n t?nh to?n, ki?m tra s? li?u c?a ki?m to?n vi?n;(j) C?c gi?i tr?nh, trao ?i, bi?n b?n l?m vi?c chi ti?t;(k) C?c t?i li?u c?n thi?t c? li?n quan kh?c.Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i ho?n thi?n h? s? ki?m to?n chinh th?c trong th?i ha#n 60 ng?y k? t? ng?y l?p b?o c?o ki?m to?n theo quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 230.A41. Gi?y t? l?m vi?c trong h? s? ki?m to?n ph?i ??c ki?m tra, so?t x?t theo quy ?nh v? h??ng d?n c?a Chu?n m?c ki?m to?n Vi?t Nam s? 220 - Ki?m so?t ch?t l??ng ho?t ?ng ki?m to?n b?o c?o t?i ch?nh, trong ? c?c b?ng ch?ng thu ??c ph?i c? ? ki?n ?nh gi? c?a ki?m to?n vi?n; c?c b?ng ch?ng do ki?m to?n vi?n l?p ph?i c? ng?y th?ng, ch? k?, h? v? t?n c?a ng??i l?p, ng??i so?t x?t v? ng??i duy?t. H? s? ki?m to?n quy?t to?n d? ?n ho?n th?nh c? th? ??c l?u tr? b?ng gi?y ho?c d? li?u i?n t?. Tr??ng h?p c? ? ki?n kh?c nhau gi?a ng??i l?p, ng??i so?t x?t v? ng??i ph? duy?t ho?c d? ?n c? nhi?u r?i ro ph?i c? ? ki?n tham gia ho?c ph? duy?t c?a c?p t??ng ??ng v?i ng??i so?t x?t ho?c ng??i ph? duy?t ?.A42. Ki?m to?n vi?n v? doanh nghi?p ki?m to?n ph?i l?u tr? h? s? ki?m to?n theo quy ?nh c?a ph?p lu?t v? ki?m to?n ?c l?p v? c?c chu?n m?c ki?m to?n Vi?#t Nam c? li?n quan. H? s? ki?m to?n ph?i l?u tr? trong th?i gian t?i thi?u 10 nm k? t? ng?y l?p b?o c?o ki?m to?n.A43. Danh m?c ph? l?c:(1) Ph? l?c 01 - M?u h?p ?ng ki?m to?n;(2) Ph? l?c 02 - M?u k? ho?ch ki?m to?n t?ng th?;(3) Ph? l?c 03 - M?u k? ho?ch l?m vi?c;(4) Ph? l?c 04 - M?u danh m?c t?i li?u c?n cung c?p;(5) Ph? l?c 05 - M?u b?o c?o ki?m to?n ch?p nh?n to?n ph?n;(6) Ph? l?c 06 - M?u b?o c?o ki?m to?n v?i ? ki?n ki?m to?n ngo?i tr?;(7) Ph? l?c 07 - M?u cam k?t c?a ch? ?u t?.?PH? L?C 01(H??ng d?n o?n 11 v? A5 Chu?n m?c n?y)M?U H?P ?NG KI?M TO?N?C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?:& /HKT[H? N?i], ng?y & th?ng& nm& ?H?P ?NG KI?M TO?N (V/v: Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nhD? ?n:..................................................................................)? Cn c? B? Lu?t d?n s?, Lu?t th??ng m?i, Lu?t x?y d?ng, Lu?t ?u th?u, Lu?t ?u t? c?ng, Lu?t ki?m to?n ?c l?p v? c?c Lu?t chuy?n ng?nh kh?c (n?u r? s? v? ng?y th?ng ban h?nh c?c Lu?t c? li?n quan ?n h?p ?ng);? Cn c? Ngh? ?nh c?a Ch?nh ph? (n?u r? s? v? ng?y th?ng ban h?nh c?c Ngh? ?nh c? li?n quan ?n h?p ?ng);? Cn c? c?c vn b?n theo ph?p lu?t v? c?c quy ?nh c? li?n quan ?n h?p ?ng;? Cn c? Chu?n m?c ki?m to?n Vi?t Nam s? 210 - H?p ?ng ki?m to?n, Chu?n m?c ki?m to?n Vi?t Nam s? 1000 - Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh;? Cn c? Quy?t ?nh s?& ng?y & /.../... c?a... v? vi?c ph? duy?t k?t qu? l?a ch?n nh? th?u ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh cho d? ?n... (n?u c?);? Cn c? Bi?n b?n ng?y.../.../... gi?a& (Khach hang) v?i & (Doanh nghi?p ki?m to?n) v? vi?c th??ng th?o h?p ?ng ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh d? ?n... (n?u c?);? & H?p ?ng n?y ??c l?p b?i v? gi?a c?c b?n:B?n A:............................................& & & & & & & & & & & & & & & & & & & & & ...Ng??i ?i di?n:...........................................................................................................Ch?c v?:& & & & & & & & & & & & & & & & & & & & & & & & & & .....(Theo Gi?y ?y quy?n s? & ng?y & th?ng & nm& - N?u kh?ng ph?i l? ng??i ?i di?n theo ph?p lu?t).?a ch? :.& & & & & & & & & & & & & & & & & & & & & & & & & & & i?n tho?i:& & & & & & & & & & & Fax:& & & & & & & & & & ..Email:& & & & & & & & & & & & & & & & & & & & & & & & & & .....M? s? thu?:.& & & & & & & & & & & & & & & & & & & & & & & & & & & T?i kho?n s?:...........................................................................................................T?i ng?n h?ng:& & & & & & & & & & & & & & & & & & & & & & & & & & & .B?n B: C?ng ty ki?m to?n XYZNg??i ?i di?n:.& & & & & & & & & & & & & & & & & & & & & & & & & & ..Ch?c v?:& & & & & & & & & & & & & & & & & & & & & & & & & & .....(Theo Gi?y ?y quy?n s? & ng?y& th?ng& nm& - N?u kh?ng ph?i l? ng??i ?i di?n theo ph?p lu?t).?a ch?:& & & & & & & & & & & & & & & & & & & & & & & & & & & .i?n tho?i:& & & & & & & & & & & Fax: & & & & & & & & & & .Email:& & & & & & & & & & .& & & & & & & & & & & & & & & & & M? s? thu?:.& & & & & & & & & & & & & & & & & & & & & & & & & & & T?i kho?n s?:........................................................................................................T?i ng?n h?ng:& & & & & & & & & & & & & & & & & & & & & & & & & & & .I?U 1: N?I DUNG H?P ?NGB?n B ?ng ? cung c?p cho B?n A d?ch v? ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n (c?ng tr?nh, h?ng m?c c?ng tr?nh& ), bao g?m:& Cu?c ki?m to?n c?a B?n B ??c th?c hi?n v?i m?c ti?u ?a ra ? ki?n ki?m to?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh c?a& N?#i dung ki?m to?n g?m:- Ki?m tra h? s? ph?p l?;- Ki?m tra ngu?n v?n ?u t?;- Ki?m tra chi ph? ?u t?;- Ki?m tra chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?;- Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t?;- Ki?m tra c?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng;- Ki?m tra vi?c ch?p h?nh c?a ch? ?u t? v? c?c ?n v? c? li?n quan ?i v?i ? ki?n k?t lu?n c?a c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?).Cu?c ki?m to?n c?a B?n B ??c th?c hi?n v?i m?c ti?u ?a ra ? ki?n, x?t tr?n c?c kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, c? ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng.I?U 2: TR?CH NHI?M C?A C?C B?NTr?ch nhi?m c?a B?n ACu?c ki?m to?n c?a B?n B s? ??c th?c hi?n tr?n c? s? Ban Gi?m ?c c?a B?n A (Ch? ?u t? ho?c ?i di?n Ch? ?u t?) hi?u v? th?a nh?n c? tr?ch nhi?m ?i v?i:(a) Vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t?;(b) Vi?c l?p v? tr?nh b?y trung th?c v? h?p l? b?o c?o quy?t to?n d? ?n ho?n th?nh, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh;(c) Ki?m so?t n?i b? m? Ban Gi?m ?c x?c ?nh l? c?n thi?t ? ?m b?o cho vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh kh?ng c?n sai s?t tr?ng y?u do gian l?n ho?c nh?m l?n;(d) Vi?c ?m b?o cung c?p cho ki?m to?n vi?n:(i) Quy?n ti?p c?n v?i t?t c? c?c t?i li?u, th?ng tin m? Ban Gi?m ?c nh?n th?y c? li?n quan ?n qu? tr?nh l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh nh? ch?ng t? k? to?n, s? k? to?n v? c?c t?i li?u kh?c;(ii) C?c t?i li?u, th?ng tin b? sung m? ki?m to?n vi?n y?u c?u Ban Gi?m ?c cung c?p ho?c gi?i tr?nh ? ph?c v? cho m?c ?ch c?a cu?c ki?m to?n, k? c? c?c bi?n b?n ki?m tra, thanh tra, ki?m to?n (n?u c?). Ban Gi?m ?c ph?i ch?u tr?ch nhi?m v? t?nh ph?p l?, s? trung th?c, ch?nh x?c, k?p th?i ?i v?i c?c h? s?, t?i li?u ? cung c?p;(iii) Quy?n ti?p c?n kh?ng h?n ch? ?i v?i nh?n s? c?a ?n v? ??c ki?m to?n m? ki?m to?n vi?n x?c ?nh l? c?n thi?t ? thu th?p b?ng ch?ng ki?m to?n.Cung c?p v? x?c nh?n b?ng vn b?n (trong ph?m vi ph? h?p) v? c?c gi?i th?ch, cam k?t ? cung c?p trong qu? tr?nh ki?m to?n v?o  Cam k?t c?a ch? ?u t? , m?t trong nh?ng y?u c?u c?a Chu?n m?c ki?m to?n Vi?t Nam s? 1000 - Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, trong ? n?u r? tr?ch nhi?m c?a Ban Gi?m ?c B?n A trong vi?c l?p v? tr?nh b?y trung th?c, h?p l? b?o c?o quy?t to?n d? ?n ho?n th?nh v? ?m b?o v? c?c th?ng tin v? t?i li?u li?n quan ?n cu?c ki?m to?n ? cung c?p cho B?n B;T?o i?u ki?n thu?n ti?n cho c?c nh?n vi?n c?a B?n B trong qu? tr?nh ki?m to?n v? c?ng tham gia v?i B?n B kh?o s?t, ki?m tra hi?n tr??ng khi c? y?u c?u c?a B?n B;Thanh to?n ?y ? v? ?ng th?i h?n ph? ki?m to?n v? c?c ph? kh?c (n?u c?) cho B?n B theo quy ?nh t?i i?u 5 c?a h?p ?ng n?y.Tr?ch nhi?m c?a B?n B:B?n B s? th?c hi?n c?ng vi?c ki?m to?n theo c?c chu?n m?c ki?m to?n Vi?t Nam, ph?p lu?t v? c?c quy ?nh c? li?n quan. C?c chu?n m?c ki?m to?n n?y quy ?nh B?n B ph?i tu?n th? chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p, ph?i l?p k? ho?ch v? th?c hi?n cu?c ki?m to?n ? ?t ??c s? ?m b?o h?p l?, x?t tr?n cac kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, c? ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng;Th?ng b?o cho B?n A n?i dung v? k? ho?ch l?m vi?c k?m theo danh m?c c?c t?i li?u c?n cung c?p tr??c khi th?c hi?n cu?c ki?m to?n;? ngh? B?n A cung c?p c?c th?ng tin, t?i li?u li?n quan ?n n?i dung c?ng vi?c ki?m to?n;?m b?o b? tr? nh?n s? c? nng l?c v? kinh nghi?m phu h?#p ?  th?c hi?n ki?m to?n;Th??ng xuy?n trao ?i, b?n b?c v?i B?n A ? gi?i quy?t c?c v??ng m?c trong qu? tr?nh ki?m to?n;Ki?m tra b?o c?o quy?t to?n d? ?n ho?n th?nh tr?n c? s? h? s? quy?t to?n d? ?n ho?n th?nh v? c?c t?i li?u do B?n A cung c?p v? ?a ra ? ki?n c?a m?nh v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t?, v? t?nh trung th?c, h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh d?a tr?n k?t qu? c?a cu?c ki?m to?n;B?n B th?c hi?n c?ng vi?c ki?m to?n theo nguy?n tc ?#c l?#p, khach quan va ba o m?#t s? li?#u. Theo ? B?n B kh?ng ??c quy?n ti?t l? cho b?t k? m?t b?n th? ba n?o m? kh?ng c? s? ?ng ? c?a B?n A, ngo?i tr? theo y?u c?u c?a ph?p lu?t v? c?c quy ?nh c? li?n quan, ho?c trong tr??ng h?p nh?ng th?ng tin nh? tr?n ? ??c c?c c? quan qu?n l? Nh? n??c ph? bi?n r?ng r?i ho?c ? ??c B?n A c?ng b?;Do nh?ng h?n ch? v?n c? c?a ki?m to?n cing nh? c?a ki?m so?t n?i b?, c? r?i ro kh? tr?nh kh?i l? ki?m to?n vi?n c? th? kh?ng ph?t hi?n ??c c?c sai s?t tr?ng y?u, m?c d? cu?c ki?m to?n ? ??c l?p k? ho?ch v? th?c hi?n theo c?c chu?n m?c ki?m to?n Vi?t Nam;? ?nh gi? r?i ro, B?n B s? xem x?t ki?m so?t n?i b? m? B?n A s? d?ng trong qu? tr?nh l?p b?o c?o quy?t to?n ? thi?t k? c?c th? t?c ki?m to?n ph? h?p trong t?ng tr??ng h?p, nh?ng kh?ng nh?m m?c ?ch ?a ra ? ki?n v? tinh h?u hi?u c?a ki?m so?t n?i b? c?a B?n A. Tuy nhi?n, B?n B s? th?ng b?o t?i B?n A b?ng vn b?n v? c?c khi?m khuy?t nghi?m tr?ng trong ki?m so?t n?i b? m? B?n B ph?t hi?n ??c trong qu? tr?nh ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh.I?U 3: B?O C?O KI?M TO?NSau khi k?t thuc ki? m toan, B?n B se cung c?p cho B?n A........... b?# b?o c?o ki?m to?n ?c l?p k?m theo b?o c?o quy?t to?n d? ?n ho?n th?nh a ??#c ki? m toan bng ti?ng Vi?#t,............. b? b?o c?o ki?m to?n k?m theo b?o c?o quy?t to?n d? ?n ho?n th?nh ? ??c ki?m to?n b?ng ti?ng (Anh - n?u c?);.............. b?# Th? qua n ly bng ti?ng Vi?#t (n?u c?) v?.............. b?# Th? qua n ly bng ti?ng (Anh - n?u c?), ? c?#p ?n cac thi?u sot c?n khc phu#c va cac ? xu?t cu a ki? m toan vi?n nhm hoan thi?#n h?# th?ng k? toan va c?c ki? m soat n?#i b?# cu a B?n A.B?o c?o ki?m to?n s? ??c l?p b?ng vn b?n, g?m c?c n?i dung theo quy ?nh c?a Lu?t ki?m to?n ?c l?p, Chu?n m?c ki?m to?n Vi?t Nam s? 1000 - Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh, c?c chu?n m?c ki?m to?n Vi?t Nam v? quy ?nh ph?p l? kh?c c? li?n quan.I?U 4: ?A I?M V? TH?I GIAN TH?C HI?N4.1. ?a i?m th?c hi?n ki?m to?n:...4.2. Ti?n ? v? th?i gian th?c hi?n:& Th?i gian ho?n th?nh cu?c ki?m to?n d? ki?n l?.................. ng?y k? t? ng?y h?p ?ng c? hi?u l?c (ho?c ng?y b?t ?u th?c hi?n cu?c ki?m to?n) v?i i?u ki?n B?n A th?c hi?n ?y ? c?c tr?ch nhi?m c?a m?nh ? n?u t?i i?u 2 ? tr?n.I?U 5: H?NH TH?C, PH? D?CH V? V? I?U KHO?N THANH TO?N5.1. H?nh th?c gi? h?p ?ng:& 5.2. Ph? d?ch v?:T?ng ph? d?ch v? cho c?c d?ch v? n?u t?i i?u 1 l?:................ VND (b?ng ch?:............).Phi di#ch vu# ? bao g?m (ho?c ch?a bao g?m) chi ph? i l?i, n ? v? ph? ph? kh?c v? ch?a bao g?m 10% thu? GTGT.5.3. i?u kho?n thanh to?n (theo th?a thu?n)Ph? ki?m to?n s? ??c thanh to?n b?ng chuy?n kho?n tr?c ti?p v?o t?i kho?n c?a B?n B.B?n B s? ph?t h?nh h?a ?n GTGT cho B?n A khi ho?n th?nh vi?c cung c?p d?ch v?, ph? h?p v?i quy ?nh c?a ph?p lu?t thu? hi?n h?nh.T?m ?ng:...Thanh to?n:...I?U 6: CAM K?T TH?C HI?NHai B?n cam k?t th?c hi?n t?t c? c?c i?u kho?n ? ghi trong H?p ?ng. Trong qu? tr?nh th?c hi?n, n?u ph?t sinh v??ng m?c, hai B?n ph?i k?p th?i th?ng b?o cho nhau ? c?ng t?m ph??ng ?n gi?i quy?t. M?i thay ?i ph?i ??c th?ng b?o tr?c ti?p cho m?i B?n b?ng vn b?n (ho?c qua email) theo ?a ch? tr?n ?y.Mo#i tranh ch?p ho#c khi?u ki?#n phat sinh trong qua trinh th?#c hi?#n h?#p ?ng se ??#c gia i quy?t b?ng th??ng l??ng ho?c theo B?# lu?#t d?n s?# n??c C?#ng hoa xa h?#i chu  nghia Vi?#t Nam va ta#i toa an kinh t? do hai b?n l?a ch?n.I?U 7: HI?U L?C, NG?N NG? V? TH?I H?N H?P ?NG- H?p ?ng n?y ??c l?p th?nh & & b?n b?ng ti?ng Vi?t, B?n A gi? & ... b?n, B?n B gi? & ... b?n, c? gi? tr? ph?p l? nh? nhau.- H?p ?ng c? hi?u l?c k? t? ng?y hai B?n ? k?, ?n khi hai B?n l?p bi?n b?n Thanh l? h?p ?ng ho?c t? ?ng ??c thanh l? sau khi B?n A v? B?n B ? ho?n th?nh tr?ch nhi?m c?a m?i b?n.??i di?n B?n AC?ng ty & & & & & & & Gi?m ?c (Ch? k?, h? v? t?n, ?ng d?u)?i di?n B?n BC?ng ty ki?m to?n XYZGi?m ?c (Ch? k?, h? v? t?n, ?ng d?u)?PH? L?C 02(H??ng d?n o?n 20, 21 Chu?n m?c n?y)M?U K? HO?CH KI?M TO?N T?NG TH?C?ng ty ki?m to?n XYZK? HO?CH KI?M TO?N T?NG TH?1. Th?ng tin v? d? ?n v? kh?ch h?ng:a) Th?ng tin chung:T?n kh?ch h?ng:....................................................................................................................Tr? s? ch?nh:.........................................................................................................................i?n tho?i:..............................Fax:..............................Email:................................T?n d? ?n:.............................................................................................................................Ch? ?u t?:...........................................................................................................................C?p quy?t ?nh ?u t?:.........................................................................................................T?ng m?c ?u t? ??c duy?t:...............................................................................................Trong ? (*):X?y d?ng:............................................................................................Thi?t b?:................................................................................................Qu?n l? d? ?n:.....................................................................................T? v?n ?u t?:......................................................................................Chi ph? kh?c:........................................................................................D? ph?ng:............................................................................................(*) Chi ti?t t?ng m?c ?u t? t?y thu?c v?o quy ?nh v? qu?n l? chi ph? t?ng th?i k?Ngu?n v?n ?u t?:& & & & & & & & & & & & & & & & & & & & & & & & & ..& & ..Quy m? d? ?n:......................................................................................................................Nh?m, lo?i c?ng tr?nh:...........................................................................................................?a i?m ?u t?:...................................................................................................................Th?i gian kh?i c?ng:............................. Th?i gian ho?n th?nh:..........................................C?c g?i th?u ch?nh:TTT?n g?i th?uH?nh th?c l?a ch?n nh? th?uH?nh th?c gi? h?p ?ngD? to?n/gi? g?i th?uGi? tr? h?p ?ngGi? tr? quy?t to?n1G?i th?u s? 1?????2G?i th?u s? 2??????.......?????C?c b? sung, thay ?i l?n trong qu? tr?nh th?c hi?n d? ?n:.................................................H?nh th?c qu?n l? d? ?n:......................................................................................................C?c s? ki?n ?c bi?t kh?c c? ?nh h??ng ?n d? ?n:.............................................................T?nh h?nh th?c hi?n v? h? s? quy?t to?n c?a d? ?n:.............................................................Nh?n s? ch? ch?t c?a kh?ch h?ng c? li?n quan ?n d? ?n:H? v? t?nCh?c v?Li?n h?Ghi ch?????????????b) Th?ng tin v? ki?m so?t n?i b? c?a kh?ch h?ng:T?m t?t c?c n?i dung ch? y?u v? ki?m to?n n?i b?:- C?c vn b?n ch? y?u v? qu?n l? ?u t?, qu?n l? ch?t l??ng, l?a ch?n nh? th?u v? v? quy?t to?n d? ?n ho?n th?nh c? hi?u l?c trong th?i gian th?c hi?n d? ?n g?m:............................................................................................................................- C?c i?m c?n l?u ? v? ki?m so?t n?i b? c?a kh?ch h?ng:.........................................?nh gi? v? ki?m so?t n?i b? l? ?ng tin c?y v? c? hi?u qu?:Cao ?%?????????????? Trung b?nh ?%??????????? Th?p ?%2. ?nh gi? r?i ro v? x?c ?nh m?c tr?ng y?u:?nh gi? r?i ro:- ?nh gi? r?i ro ti?m t?ng: Cao ?% ????????? Trung b?nh ?%????? Th?p ?%- ?nh gi? r?i ro ki?m so?t: Cao ?%????????? Trung b?nh ?%????? Th?p ?%X?c ?nh m?c tr?ng y?u:- X?c ?nh m?c tr?ng y?u cho c?c m?c ti?u ki?m to?n:....................................................................................................................................- Kh? nng c? nh?ng sai s?t tr?ng y?u theo kinh nghi?m v? x?t o?n c?a ki?m to?n vi?n ?i v?i d? ?n:......................................................................................................- Ph??ng ph?p ki?m to?n ?i v?i c?c kho?n m?c:+ Ki?m tra ch?n m?u..............................................................................................+ Ki?m tra c?c kho?n m?c ch? y?u........................................................................+ Ki?m tra to?n b? 100%........................................................................................3. Nh?n s? v? th?i gian ki?m to?n:Nh?n s?:...............................................................................................................................- Gi?m ?c (Ph? Gi?m ?c) ph? tr?ch........................................................................- Tr??ng nh?m ki?m to?n............................................................................................- Ki?m to?n vi?n:..........................................................................................................- K? thu?t vi?n 1...........................................................................................................- K? thu?t vi?n 2:..........................................................................................................- Chuy?n gia kh?c:........................................................................................................Th?i gian ki?m to?n t?:........................ ?n:...........................................4. C?c v?n ? kh?c:..........................................................................................................................................?H? N?i., ng?y... th?ng... nm...Ng??i duy?t (Ch? k?, h? v? t?n)Ng??i l?p (Ch? k?, h? v? t?n)?PH? L?C 03(H??ng d?n o?n 25 v? A9 Chu?n m?c n?y)M?U K? HO?CH L?M VI?CC?ng ty Ki?m to?n XYZ?S?: ......./& & & & .V/v: K? ho?ch l?m vi?c D? ?n: & & & H? N?i, ng?y & . th?ng & nm...?K? HO?CH L?M VI?CK?nh g?i: & & .- Cn c? H?p ?ng ki?m to?n s? & ng?y.../../... ??c k? k?t gi?a & (t?n kh?ch h?ng) v? & ...(t?n doanh nghi?p ki?m to?n) v? vi?c...................................................- Cn c? & & & & & & & & & & & & & & & & & & & & & & ..................................Ch?ng t?i d? ki?n v? th?ng b?o t?i Qu? ?n v? v? k? ho?ch l?m vi?c (ki?m to?n d? ?n...):1. Th?i gian: T? ng?y & & & & & .. ?n ng?y & & & & & & & & & ..2. ?a i?m: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .3. N?i dung:- & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..- & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..4. Nh?m ki?m to?n:- ?ng/B?:& & & & & & & & .- Tr??ng nh?m- ?ng/B?:& & & & & & & & .- Th?nh vi?n- ?ng/B?:& & & & & & & & .- Th?nh vi?n5. S? ph?i h?p c?a Qu? ?n v?: ? ngh? Qu? ?n v?:- Chu?n b? c?c t?i li?u c? li?n quan ?n n?i dung ki?m to?n v? cung c?p cho ch?ng t?i theo Danh m?c k?m theo;- B? tr? n?i l?m vi?c;- Th?ng b?o cho c?c b? ph?n v? c?c ?n v? li?n quan, c? c?n b? c? tr?ch nhi?m ? ph?i h?p c?ng t?c;- T?o i?u ki?n thu?n l?i cho ki?m to?n vi?n th?c hi?n c?ng vi?c.K? ho?ch l?m vi?c c? th? thay ?i, b? sung t?y theo t?nh h?nh th?c t? v? theo th?ng nh?t gi?a hai B?n trong qu? tr?nh ki?m to?n.Ch?ng t?i r?t mong nh?n ??c s? h?p t?c ch?t ch? c?a Qu? ?n v? ? ?m b?o c?ng vi?c ??c ho?n th?nh theo ?ng ti?n ?. Trong tr??ng h?p c? b?t k? tr? ng?i n?o, ? ngh? th?ng b?o cho ch?ng t?i b?ng vn b?n ? k?p th?i gi?i quy?t.C?NG TY KI?M TO?N XYZ??N?i nh?n: - Nh? tr?n; - Nh?m ki?m to?n; - L?u & & & ??PH? L?C 04(H??ng d?n o?n 25 Chu?n m?c n?y)M?U DANH M?C T?I LI?U C?N CUNG C?PDANH M?C T?I LI?U C?N CUNG C?PPh?c v? ki?m to?n B?o c?o quy?t to?n d? ?n ho?n th?nhD? ?n:& & & & & & & & & & & & (K?m theo K? ho?ch l?m vi?c s? & ng?y & /& /& )N?i dungNg?y ? ngh? nh?nNg?y nh?n th?c t?I. Giai o?n chu?n b? ?u t?:??1. B?o c?o ?u t? x?y d?ng c?ng tr?nh (b?o c?o nghi?n c?u ti?n kh? thi) ?i v?i d? ?n quan tr?ng qu?c gia;2. Quy?t ?nh v? ch? tr??ng ?u t? ho?c quy?t ?nh ph? duy?t ch? tr??ng ?u t?;3. D? ?n ?u t?, bao g?m ph?n thuy?t minh d? ?n v? ph?n thi?t k? c? s?; B?o c?o kinh t? k? thu?t ?i v?i d? ?n ch? ph?i l?p b?o c?o kinh t? k? thu?t;4. Vn b?n th?m ?nh, tham gia ? ki?n c?a c?c c? quan c? li?n quan trong vi?c th?m ?nh d? ?n ?u t? x?y d?ng v? thi?t k? c? s?;5. Quy?t ?nh ph? duy?t d? ?n ?u t?/B?o c?o kinh t? k? thu?t x?y d?ng c?ng tr?nh ho?c d? ?n th?nh ph?n c?a c?p c? th?m quy?n.??II. Giai o?n th?c hi?n ?u t???1. Quy?t ?nh c?p ?t, cho thu? ?t c?a c? quan th?m quy?n ho?c h?p ?ng thu? ?t ?i v?i tr??ng h?p kh?ng ??c c?p ?t;2. H? s? ?n b? gi?i ph?ng m?t b?ng v? x?y d?ng t?i ?nh c? (Ph??ng ?n v? d? to?n s? d?ng ?t; bi?n b?n ki?m k? ?t v? t?i s?n tr?n ?t; ph??ng ?n b?i th??ng, c?c vn b?n th?m ?nh v? ph? duy?t ph??ng ?n b?i th??ng, h? tr? v? t?i ?nh c?; ch?ng t? th?c hi?n chi tr? b?i th??ng, h? tr? v? t?i ?nh c?);3. Vn b?n ch?p thu?n c?a c?c c? quan qu?n l? chuy?n ng?nh c? th?m quy?n v? vi?c cho ph?p s? d?ng c?ng tr?nh k? thu?t b?n ngo?i h?ng r?o (n?u c?): c?p i?n (?u n?i v?o h? th?ng c?p i?n chung); s? d?ng ngu?n n??c; khai th?c n??c ng?m; khai th?c kho?ng s?n; khai th?c m?; c?p n??c (?u n?i v?o h? th?ng c?p n??c chung); tho?t n??c (?u n?i v?o h? th?ng n??c th?i chung); ??ng giao th?ng b?-thu?; an to?n c?a ? (c?ng tr?nh chui qua ?, g?n ?, trong ph?m vi b?o v? ?& ); an to?n giao th?ng; ph? duy?t quy tr?nh v?n h?nh h? ch?a th?y i?n, ph? duy?t ph??ng ?n ph?ng ch?ng li l?t cho v?ng h? du ?p& ;4. Vn b?n th?a thu?n v? thi?t k? ph?ng ch?y ch?a ch?y, th?a thu?n v? cam k?t b?o v? m?i tr??ng (n?u c?);5. Gi?y ph?p x?y d?ng (tr? nh?ng tr??ng h?p ??c mi?n gi?y ph?p x?y d?ng quy ?nh t?i & );6. Gi?y ph?p khai th?c t?i nguy?n (n?u c?);7. B?o c?o kh?o s?t;8. B?n v? thi?t k? c?c b??c (thi?t k? c? s?, thi?t k? k? thu?t, thi?t k? b?n v? thi c?ng t?y theo t?ng tr??ng h?p);9. D? to?n x?y d?ng c?ng tr?nh, t?ng d? to?n (n?u c?);10. Vn b?n ph? duy?t thi?t k?, d? to?n t?ng b??c theo quy ?nh;11. K? ho?ch ?u th?u, vn b?n th?m ?nh k? ho?ch ?u th?u (n?u c?);12. Vn b?n ph? duy?t k? ho?ch ?u th?u;13. H? s? l?a ch?n nh? th?u: H? s? m?i th?u/h? s? y?u c?u; Vn b?n ph? duy?t h? s? m?i th?u/h? s? y?u c?u; Vn b?n ph? duy?t danh s?ch nh? th?u trong tr??ng h?p ?u th?u h?n ch?; H? s? d? th?u/ h? s? ? xu?t/ h? s? i?u ki?n nng l?c c?a nh? th?u; H? s? x?t th?u; B?o c?o th?m ?nh k?t qu? l?a ch?n nh? th?u; Vn b?n ph? duy?t k?t qu? l?a ch?n nh? th?u;14. H?p ?ng c?c g?i th?u, bi?n b?n th??ng th?o h?p ?ng;15. H? s? th?c hi?n h?p ?ng c?c g?i th?u x?y d?ng:(1) C?c ch?ng ch? xu?t x?, nh?n m?c h?ng h?a, c?ng b? s? ph? h?p v? ch?t l??ng c?a nh? s?n xu?t, ch?ng nh?n s? ph? h?p ch?t l??ng c?a s?n ph?m, v?t li?u s? d?ng trong c?ng tr?nh;(2) C?c phi?u k?t qu? th? nghi?m x?c nh?n ch?t l??ng s?n ph?m (n?u c?) s? d?ng trong c?ng tr?nh;(3) K?t qu? ki?m ?nh ch?t l??ng s?n ph?m (n?u c?) c?a c?c t? ch?c ki?m ?nh ch?t l??ng c?ng tr?nh x?y d?ng ho?c th?ng b?o k?t qu? ki?m tra ch?t l??ng (n?u c?);(4) C?c bi?n b?n nghi?m thu ch?t l??ng thi c?ng x?y d?ng, k?t qu? th? nghi?m, hi?u ch?nh, ch?y th? trong qu? tr?nh thi c?ng v? ho?n th?nh c?ng tr?nh;(5) C?c thay ?i thi?t k? trong qu? tr?nh thi c?ng v? c?c vn b?n th?m ?nh, ph? duy?t c?a c?p c? th?m quy?n; (6) C?c t?i li?u o ?c, quan tr?c l?n v? bi?n d?ng c?c h?ng m?c c?ng tr?nh, to?n b? c?ng tr?nh v? c?c c?ng tr?nh l?n c?n trong ph?m vi l?n ?nh h??ng trong qu? tr?nh x?y d?ng;(7) Nh?t k? thi c?ng x?y d?ng c?ng tr?nh v? nh?t k? gi?m s?t c?a ch? ?u t? (n?u c?);(8) B?n v? ho?n c?ng c?c b? ph?n c?ng tr?nh, h?ng m?c c?ng tr?nh v? to?n b? c?ng tr?nh ho?n th?nh v? ki?n tr?c, k?t c?u, l?p ?t thi?t b?, h? th?ng k? thu?t c?ng tr?nh, ho?n thi?n...;(9) Quy tr?nh v?n h?nh khai th?c c?ng tr?nh;(10) H? s? thanh to?n, ch?ng t? thanh to?n c?c ?t;16. H? s? th?c hi?n h?p ?ng c?c g?i th?u cung c?p, l?p ?t thi?t b?:(1) C?c ch?ng ch? xu?t x?, nh?n m?c h?ng h?a, c?ng b? s? ph? h?p v? ch?t l??ng c?a nh? s?n xu?t, ch?ng nh?n s? ph? h?p ch?t l??ng c?a s?n ph?m, h?ng h?a;(2) C?c phi?u k?t qu? th? nghi?m x?c nh?n ch?t l??ng s?n ph?m (n?u c?) s? d?ng trong c?ng tr?nh do c?c ph?ng th? nghi?m chuy?n ng?nh x?y d?ng ??c c?ng nh?n th?c hi?n;(3) K?t qu? ki?m ?nh ch?t l??ng s?n ph?m (n?u c?) c?a c?c t? ch?c ki?m ?nh ch?t l??ng c?ng tr?nh x?y d?ng ho?c th?ng b?o k?t qu? ki?m tra ch?t l??ng (n?u c?) c?a c?c t? ch?c c? t? c?ch ph?p nh?n ??c nh? n??c quy ?nh;(4) L? l?ch thi?t b? l?p ?t trong c?ng tr?nh;(5) H? s? nh?p kh?u thi?t b? (n?u c?);(6) Bi?n b?n nghi?m thu b?n giao ?i v?i thi?t b? kh?ng c?n l?p;(7) Nh?t k? c?ng t?c l?p ?t thi?t b? (n?u c?);(8) C?c t?i li?u, bi?n b?n nghi?m thu ch?t l??ng c?c c?ng t?c l?p ?t thi?t b?;(9) C?c bi?n b?n nghi?m thu thi?t b? ch?y th? ?n ?ng v? li?n ?ng kh?ng t?i, nghi?m thu thi?t b? ch?y th? li?n ?ng c? t?i;(10) H? s? thanh to?n c?c ?t, quy?t to?n h?p ?ng;17. H? s? th?c hi?n h?p ?ng c?c g?i th?u t? v?n:(1) Bi?n b?n nghi?m thu c?ng t?c t? v?n theo h?p ?ng;(2) S?n ph?m c?a h?p ?ng (c?c b?o c?o t? v?n nh?: b?o c?o k?t qu? th?m ?nh thi?t k?, d? to?n, b?o c?o ?nh gi? h? s? d? th?u, b?o c?o gi?m s?t...);(3) H? s? thanh to?n h?p ?ng;18. H? s? th?c hi?n h?p ?ng c?c g?i th?u kh?c:(1) Bi?n b?n nghi?m thu c?ng t?c theo h?p ?ng;(2) H? s? thanh to?n h?p ?ng;19. H? s? th?c hi?n c?c ph?n vi?c do ch? ?u t? t? th?c hi?n:(1) D? to?n ??c duy?t;(2) Ch?ng t? chi ph? ph? h?p.20. B?n v? ho?n c?ng c?a to?n b? c?ng tr?nh, h?ng m?c c?ng tr?nh;21. Vn b?n (bi?n b?n) nghi?m thu, ch?p thu?n h? th?ng k? thu?t, c?ng ngh? ? i?u ki?n s? d?ng c?a c?c c? quan qu?n l? Nh? n??c c? th?m quy?n v?: Ch?t l??ng s?n ph?m n??c sinh ho?t; S? d?ng c?c ch?t ch?ng th?m thi c?ng c?c h?ng m?c c?ng tr?nh c?p n??c; Ph?ng ch?y ch?a ch?y, n?; Ch?ng s?t; An to?n m?i tr??ng; An to?n lao ?ng, an to?n v?n h?nh; Th?c hi?n Gi?y ph?p x?y d?ng (?i v?i tr??ng h?p ph?i c? gi?y ph?p x?y d?ng); Ch? gi?i ?t x?y d?ng; ?u n?i v?i c?ng tr?nh k? thu?t h? t?ng (c?p i?n, c?p n??c, tho?t n??c, giao th?ng...); An to?n ? i?u, an to?n giao th?ng, an to?n ?p h? ch?a (n?u c?); Th?ng tin li?n l?c (n?u c?)...22. H? s? gi?i quy?t s? c? c?ng tr?nh (n?u c?);23. B?o c?o c?a t? ch?c ki?m ?nh ch?t l??ng c?ng tr?nh x?y d?ng ?i v?i nh?ng b? ph?n, h?ng m?c c?ng tr?nh ho?c c?ng tr?nh c? d?u hi?u kh?ng ?m b?o ch?t l??ng tr??c khi ch? ?u t? nghi?m thu (n?u c?);24. Ch?ng nh?n ? i?u ki?n ?m b?o an to?n ch?u l?c ?i v?i c?c c?ng tr?nh ho?c h?ng m?c c?ng tr?nh x?y d?ng khi x?y ra s? c? do m?t kh? nng ch?u l?c c? th? g?y th?m ho? ?i v?i ng??i, t?i s?n v? m?i tr??ng;25. Ch?ng nh?n s? ph? h?p v? ch?t l??ng c?ng tr?nh ho?c h?ng m?c c?ng tr?nh x?y d?ng khi c? y?u c?u c?a c? quan qu?n l? Nh? n??c ho?c theo ? ngh? c?a ch? ?u t? ho?c ch? s? h?u;26. B?n k? c?c thay ?i so v?i thi?t k? (k? thu?t, b?n v? thi c?ng) ? ??c ph? duy?t;27. Bi?n b?n nghi?m thu giai o?n x?y d?ng.??III. Giai o?n k?t th?c ?u t? ?a d? ?n v?o khai th?c s? d?ng??1. Bi?n b?n nghi?m thu h?ng m?c c?ng tr?nh, nghi?m thu ho?n th?nh c?ng tr?nh ? ?a v?o s? d?ng;2. Th?ng b?o k?t qu? ki?m tra c?a c? quan qu?n l? Nh? n??c v? x?y d?ng t?i ?a ph??ng v? s? tu?n th? c?c quy ?nh ph?p lu?t v? qu?n l? ch?t l??ng c?ng tr?nh x?y d?ng (n?u c?);3. Th?ng b?o ? ki?n ?nh gi? c?a H?i ?ng nghi?m thu Nh? n??c v? c?ng t?c qu?n l? ch?t l??ng c?ng tr?nh x?y d?ng (?i v?i c?ng tr?nh thu?c danh m?c ki?m tra); Bi?n b?n Nghi?m thu x?c nh?n ch?t l??ng c?ng tr?nh x?y d?ng (?i v?i c?ng tr?nh thu?c danh m?c nghi?m thu);4. Quy?t to?n c?c g?i th?u, h?p ?ng, h?ng m?c chi ph? v? c?c bi?n b?n nghi?m thu kh?i l??ng ho?n th?nh k?m theo;5. B?ng k? v? ch?ng t? chi ti?t c?c ph?n:(1) Ngu?n v?n ? ??c c?p ph?t ?n ng?y kh?a s? l?p b?o c?o quy?t to?n;(2) Liy k? s? v?n ? thanh to?n, chi ti?t theo t?ng nh? th?u, t?ng h?p ?ng;6. B?o c?o quy?t to?n d? ?n ho?n th?nh;7. ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n nh? n??c c? li?n quan trong qu? tr?nh ?u t? d? ?n (n?u c?) v? B?o c?o c?a ch? ?u t? v? vi?c th?c hi?n c?c ? ki?n k?t lu?n n?y (n?u c?).??Ghi ch?: Danh m?c t?i li?u tr?n c? th? thay ?i (th?m/b?t) v? c?p nh?t t?y theo quy ?nh c?a ph?p lu?t, i?u ki?n c? th? c?a t?ng d? ?n v? th?i gian ph? h?p.?PH? L?C 05(H??ng d?n o?n 50, 54 v? A28 Chu?n m?c n?y)M?U B?O C?O KI?M TO?N CH?P NH?N TO?N PH?NC?ng ty Ki?m to?n XYZ?a ch?, i?n tho?i, fax...S? .../20x5/BCKT?B?O C?O KI?M TO?N ?C L?P (*)V? B?o c?o quy?t to?n d? ?n ho?n th?nhD? ?n: & .........................................................................K?nh g?i:[Ng??i nh?n b?o c?o ki?m to?n]Ch?ng t?i, [C?ng ty TNHH ki?m to?n XYZ & ], ? th?c hi?n ki?m to?n B?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n [T?n d? ?n], t? trang & ?n trang & k?m theo, do [Ch? ?u t?/Ban qu?n l? d? ?n] l?p ng?y& th?ng... nm...Tr?ch nhi?m c?a Ban Gi?m ?cBan Gi?m ?c (Ch? ?u t? ho?c ?i di?n ch? ?u t?) ?n v? (d? ?n) ch?u tr?ch nhi?m v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? vi?c l?p v? tr?nh b?y trung th?c v? h?p l? b?o c?o quy?t to?n d? ?n ho?n th?nh ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh v? ch?u tr?ch nhi?m v? ki?m so?t n?i b? m? Ban Gi?m ?c ?n v? (d? ?n) x?c ?nh l? c?n thi?t ? ?m b?o cho vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh kh?ng c?n sai s?t tr?ng y?u do gian l?n ho?c nh?m l?n.Ban Gi?m ?c ?n v? (d? ?n) ch?u tr?ch nhi?m cung c?p ?y ?, k?p th?i t?i li?u, h? s? li?n quan ?n B?o c?o quy?t to?n d? ?n ho?n th?nh cho ki?m to?n vi?n ? th?c hi?n ki?m to?n v? ch?u tr?ch nhi?m v? t?nh ph?p l?, s? trung th?c, ch?nh x?c ?i v?i c?c h? s?, t?i li?u ? cung c?p.Tr?ch nhi?m c?a Ki?m to?n vi?nTr?ch nhi?m c?a ch?ng t?i l? ?a ra ? ki?n v? vi?c tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n v? v? t?nh trung th?c, h?p l? c?a b?o c?o quy?t to?n d? ?n ho?n th?nh d?a tr?n k?t qu? c?a cu?c ki?m to?n.Ch?ng t?i ? ti?n h?nh ki?m to?n theo c?c chu?n m?c ki?m to?n Vi?t Nam, bao g?m Chu?n m?c s? 1000 - Ki?m to?n B?o c?o quy?t to?n d? ?n ho?n th?nh. C?c chu?n m?c n?y y?u c?u ch?ng t?i tu?n th? chu?n m?c v? c?c quy ?nh v? ?o ?c ngh? nghi?p, l?p k? ho?ch v? th?c hi?n cu?c ki?m to?n ? ?t ??c s? ?m b?o h?p l?, x?t tr?n c?c kh?a c?nh tr?ng y?u, li?u qu? tr?nh th?c hi?n d? ?n c? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? b?o c?o quy?t to?n d? ?n ho?n th?nh, c? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n ho?n th?nh t?i th?i i?m l?p b?o c?o, c? ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh hay kh?ng.Cn c?, ph?m vi c?a cu?c ki?m to?n1. Cn c? ph?p l?:- C?c Lu?t c? li?n quan ?n qu? tr?nh ?u t? v? qu? tr?nh th?c hi?n ki?m to?n nh?: Lu?t X?y d?ng, Lu?t ?u th?u, Lu?t Ki?m to?n ?c l?p& ;- C?c Ngh? ?nh c?a Ch?nh ph?, Th?ng t? c?a c?c c? quan qu?n l? chuy?n ng?nh quy ?nh v? h??ng d?n c?c n?i dung li?n quan ?n qu? tr?nh ?u t? v? quy?t to?n d? ?n ho?n th?nh nh? quy ?nh v? qu?n l? ?u t?, l?a ch?n nh? th?u, qu?n l? chi ph?, h?p ?ng, quy?t to?n d? ?n ho?n th?nh& ;- C?c Quy?t ?nh c?a c? quan qu?n l? chuy?n ng?nh c?ng b? ?nh m?c, ?n gi? ??c s? d?ng trong qu? tr?nh x?c ?nh chi ph? ?u t?;- Ch? ? k? to?n c? li?n quan;- Chu?n m?c ki?m to?n Vi?t Nam bao g?m Chu?n m?c s? 1000 - Ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh;- C?c vn b?n ph?p l? kh?c c? li?n quan kh?c.2. H? s? quy?t to?n d? ?n ho?n th?nh:H? s? quy?t to?n d? ?n ho?n th?nh do Ban Gi?m ?c cung c?p cho ki?m to?n vi?n l?m c? s? ? th?c hi?n cu?c ki?m to?n bao g?m c?c h? s?, t?i li?u ch? y?u sau ?y:- C?c vn b?n ph?p l? li?n quan ?n d? ?n;- D? ?n ?u t?;- H? s? thi?t k? v? d? to?n ??c ph? duy?t;- H? s? l?a ch?n nh? th?u v? c?c h?p ?ng kinh t?;- H? s? qu?n l? ch?t l??ng c?a d? ?n;- Bi?n b?n nghi?m thu d? ?n ho?n th?nh b?n giao ?a v?o s? d?ng;- Quy?t to?n c?c g?i th?u, h?ng m?c c?ng tr?nh, chi ph?;- B?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n;- C?c h? s?, t?i li?u c? li?n quan kh?c.3. Ph?m vi v? c?ng vi?c ki?m to?n:Ch?ng t?i ? th?c hi?n c?ng vi?c ki?m to?n b?o c?o quy?t to?n d? ?n ho?n th?nh bao g?m c?c n?i dung (**) sau:- Ki?m tra h? s? ph?p l?;- Ki?m tra ngu?n v?n ?u t?;- Ki?m tra chi ph? ?u t?;- Ki?m tra chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?;- Ki?m tra gi? tr? t?i s?n h?nh th?nh qua ?u t?;- Ki?m tra c?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng;- Xem x?t vi?c ch?p h?nh c?a ch? ?u t? v? c?c ?n v? c? li?n quan ?i v?i ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c.C?ng vi?c ki?m to?n c?c n?i dung tr?n bao g?m th?c hi?n c?c th? t?c ki?m tra tr?nh t?, th? t?c ?u t? c?a d? ?n, ki?m tra kh?i l??ng quy?t to?n c?ng vi?c x?y d?ng, thi?t b? ho?n th?nh, quy?t to?n c?c chi ph? t? v?n v? chi ph? kh?c, r? so?t, ?i chi?u v?i thi?t k?, d? to?n ??c duy?t, h?p ?ng giao nh?n th?u, bi?n b?n nghi?m thu, b?n v? ho?n c?ng...; Ki?m tra vi?c ?p d?ng ?nh m?c, ?n gi? trong quy?t to?n, ?i chi?u v?i ?nh m?c do c?c c? quan qu?n l? chuy?n ng?nh c?ng b?, ?nh m?c ri?ng cho c?ng tr?nh, ?n gi? d? to?n ??c duy?t, ?n gi? theo h?p ?ng& ; Ki?m tra ch?ng t?, s? k? to?n v? c?c th? t?c ki?m to?n kh?c m? ch?ng t?i th?y c?n thi?t trong t?ng tr??ng h?p (**), nh?m thu th?p c?c b?ng ch?ng ki?m to?n v? qu? tr?nh th?c hi?n d? ?n v? s? li?u, thuy?t minh trong b?o c?o quy?t to?n d? ?n ho?n th?nh.C?c th? t?c ki?m to?n ??c l?a ch?n d?a tr?n x?t o?n c?a ki?m to?n vi?n, bao g?m ?nh gi? r?i ro c? sai s?t tr?ng y?u trong B?o c?o quy?t to?n d? ?n ho?n th?nh.K?t qu? ki?m to?nSau khi th?c hi?n th? t?c ki?m tra n?i tr?n, k?t qu? cu?c ki?m to?n nh? sau:1. Kh?i qu?t chung v? d? ?nN?u kh?i qu?t chung v? d? ?n g?m c?c th?ng tin ch? y?u sau:- T?n d? ?n; ?a i?m ?u t?:- T?ng m?c ?u t? ??c duy?t: & & & , trong ? (X?y d?ng, thi?t b?, qu?n l? d? ?n, t? v?n ?u t? x?y d?ng, chi ph? kh?c, d? ph?ng);- Ch? ?u t?; C?p quy?t ?nh ?u t?; M?c ti?u ?u t?; N?i dung v? quy m? ?u t?; H?nh th?c qu?n l? d? ?n; Ngu?n v?n; Th?i gian: Kh?i c?ng (b?t ?u th?c hi?n): & .. Ho?n th?nh:& ..; H?nh th?c l?a ch?n c?c nh? th?u ch?nh; C?c nh? th?u ch?nh& 2. H? s? quy?t to?n c?a d? ?n(Nh?n x?t v? h? s? quy?t to?n c?a d? ?n, bao g?m h? s? quy?t to?n d? ?n c? ?y ? kh?ng, c?n thi?u c?i g?,& ).3. H? s? ph?p l? c?a d? ?n:(Nh?n x?t v? c?c i?m sau ?y - ph? h?p v?i quy ?nh trong t?ng th?i k?)- C?c vn b?n, h? s? k? thu?t, h? s? kinh t? li?n quan ?n d? ?n, x?t tr?n c?c kh?a c?nh tr?ng y?u, c? ?m b?o t?nh ph?p l?, ch?p h?nh c?c nguy?n t?c, n?i dung quy ?nh c?a c?c lo?i vn b?n hay kh?ng;- Vi?c th?c hi?n d? ?n c?a ch? ?u t?, x?t tr?n c?c kh?a c?nh tr?ng y?u, c? ch?p h?nh c?c quy ?nh v? tr?nh t?, th? t?c ?u t? v? x?y d?ng, quy ?nh v? l?a ch?n nh? th?u theo c?c quy ?nh c?a ph?p lu?t?v? ?u t? x?y d?ng v? ?u th?u kh?ng;- Vi?c th??ng th?o v? k? k?t c?c h?p ?ng gi?a ch? ?u t? v?i c?c nh? th?u, x?t tr?n c?c kh?a c?nh tr?ng y?u, c? ph? h?p v?i c?c quy ?nh c?a ph?p lu?t v? h?p ?ng v? quy?t ?nh tr?ng th?u c?a c?p c? th?m quy?n hay kh?ng.4. Ngu?n v?n ?u t?:a. S? li?u v? ngu?n v?n ?u t?:?n v? t?nh: ?ngTTT?n ngu?n v?nTheo quy?t ?nh ?u t?Th?c hi?nTheo b?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***123456 = 5 - 41V?n ng?n s?ch????2V?n vay?????& ?????C?ng????b. Nh?n x?t, thuy?t minh:- Nh?n x?t;- Thuy?t minh nguy?n nh?n ch?nh l?ch s? li?u gi?a k?t qu? ki?m to?n v? b?o c?o quy?t to?n (n?u c?).5. Chi ph? ?u t?:a. S? li?u v? chi ph? ?u t?:?n v? t?nh: ?ngTTN?i dungD? to?n ??c duy?tChi ph? ?u t? ? ngh? quy?t to?nTheo b?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***123456 = 5 - 41?n b?, gi?i ph?ng m?t b?ng, t?i ?nh c?????2X?y d?ng????3Thi?t b?????4Qu?n l? d? ?n????5T? v?n????6Chi kh?c????7D? ph?ng?????T?ng s?????b. Nh?n x?t, thuy?t minh:- Nh?n x?t;- Thuy?t minh nguy?n nh?n ch?nh l?ch s? li?u gi?a k?t qu? ki?m to?n v? b?o c?o quy?t to?n (n?u c?).6. Chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?:a. S? li?u v? chi ph? ?u t? thi?t h?i kh?ng t?nh v?o gi? tr? t?i s?n h?nh th?nh qua ?u t?:?n v? t?nh: ?ngTTN?i dungTheo B?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***12345 = 4 - 31Chi ph? ?u t? b? thi?t h?i do thi?n tai, ?ch h?a v? c?c nguy?n nh?n b?t kh? kh?ng kh?c kh?ng thu?c ph?m vi b?o hi?m???2Chi ph? ?u t? cho kh?i l??ng c?ng vi?c ??c h?y b? theo quy?t ?nh c?a c?p c? th?m quy?n????C?ng???b. Nh?n x?t, thuy?t minh:- Nh?n x?t;- Thuy?t minh nguy?n nh?n ch?nh l?ch s? li?u gi?a k?t qu? ki?m to?n v? b?o c?o quy?t to?n (n?u c?).7. Gi? tr? t?i s?n h?nh th?nh qua ?u t?:a. S? li?u v? gi? tr? t?i s?n h?nh th?nh qua ?u t?:?n v? t?nh: ?ngTTNh?m t?i s?nTheo B?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***12345 = 4 - 31T?i s?n dai ha#n???2T?i s?n ngn ha#n????C?ng???b. Nh?n x?t, thuy?t minh:- Nh?n x?t;- Thuy?t minh nguy?n nh?n ch?nh l?ch s? li?u gi?a k?t qu? ki?m to?n v? b?o c?o quy?t to?n (n?u c?).8. C?c kho?n c?ng n? v? v?t t?, thi?t b? t?n ?ng:a. C?c kho?n c?ng n?:?n v? t?nh: ?ngTTT?n c? nh?n, ?n v? th?c hi?nN?i dung c?ng vi?cTheo b?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***123456 = 5 - 4IN? ph?i thu????1C?ng ty & ????2& ????IIN? ph?i tr?????1C?ng ty & ????2& ?????C?ng????b. V?t t?, thi?t b? t?n ?ng:?n v? t?nh: ?ngTTN?i dungTheo b?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***12345 = 4 - 31V?t t????2Thi?t b?????C?ng???c. Gi? tr? c?n l?i c?a t?i s?n d?nh cho ho?t ?ng qu?n l? d? ?n:?n v? t?nh: ?ngTTN?i dungTheo b?o c?o quy?t to?nK?t qu? ki?m to?nCh?nh l?ch (+/-)***12345 = 4 - 31Gi? tr? c?n l?i c?a t?i s?n dai ha#n???2Gi? tr? c?n l?i c?a t?i s?n ngn ha#n????C?ng???d. Nh?n x?t, thuy?t minh:- Nh?n x?t;- Thuy?t minh nguy?n nh?n ch?nh l?ch s? li?u gi?a k?t qu? ki?m to?n v? b?o c?o quy?t to?n (n?u c?).9. Nh?n x?t v? vi?c ch?p h?nh c?a ch? ?u t? v? c?c ?n v? c? li?n quan ?i v?i ? ki?n k?t lu?n c?a c?c c? quan Thanh tra, Ki?m tra, Ki?m to?n Nh? n??c (n?u c?).Ch?ng t?i tin t??ng r?ng c?c b?ng ch?ng ki?m to?n m? ch?ng t?i ? thu th?p ??c v? k?t qu? ki?m to?n n?i tr?n l? ?y ? v? th?ch h?p l?m c? s? cho ? ki?n ki?m to?n c?a ch?ng t?i.? ki?n c?a Ki?m to?n vi?nTr?n c? s? c?c h? s?, t?i li?u ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, x?t tr?n c?c kh?a c?nh tr?ng y?u, qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? B?o c?o quy?t to?n d? ?n ho?n th?nh ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh.Ki?n ngh?:& (N?u c?)?[(H? N?i), ng?y & th?ng & nm& ]C?ng ty ki?m to?n XYZGi?m ?c (Ch? k?, h? v? t?n, ?ng d?u) S? Gi?y CN KHN ki?m to?n:& Ki?m to?n vi?n (Ch? k?, h? v? t?n) S? Gi?y CN KHN ki?m to?n:& Ghi ch?:(*): M?u n?y c? th? thay ?i theo c?ng vi?c th?c t? ki?m to?n c?a t?ng d? ?n v? ph? h?p quy ?nh ph?p lu?t c?a t?ng th?i k?.(**): Ghi c?c n?i dung c?ng vi?c ki?m tra theo th?c t? c?a d? ?n, h?p ?ng ki?m to?n v? ghi r? c?c th? t?c ki?m to?n theo th?c t? ? th?c hi?n.(***): C?c kho?n ch?nh l?ch c? ph? l?c chi ti?t k?m theo.?PH? L?C 06(H??ng d?n o?n 57 v? A31 Chu?n m?c n?y)M?U B?O C?O KI?M TO?N V?I ? KI?N KI?M TO?N NGO?I TR?C?ng ty ki?m to?n XYZ?a ch?, i?n tho?i, fax...S? .../20x5/BCKT?B?O C?O KI?M TO?N ?C L?P (*)V? B?o c?o quy?t to?n d? ?n ho?n th?nhD? ?n: & .........................................................................K?nh g?i:[Ng??i nh?n b?o c?o ki?m to?n]Ch?ng t?i, [C?ng ty ki?m to?n XYZ& ], ? th?c hi?n ki?m to?n B?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n [T?n d? ?n], t? trang & ?n trang & k?m theo, do [Ch? ?u t?/Ban qu?n l? d? ?n] l?p ng?y & th?ng... nm...(C?c ph?n t?  Tr?ch nhi?m c?a Ban Gi?m ?c ?n h?t ph?n  K?t qu? ki?m to?n t??ng t? nh? Ph? l?c 05 n?i tr?n)C? s? c?a ? ki?n ki?m to?n ngo?i tr??n th?i i?m k?t th?c cu?c ki?m to?n, h? s? quy?t to?n d? ?n ho?n th?nh cung c?p cho ki?m to?n c?n m?t s? t?n t?i sau:(1) Ch? ?u t? ch?a t?p h?p v? cung c?p h? s? quy?t to?n c?c chi ph? A l? XXX1 ?ng, chi ph? B l? XXX2 ?ng d?n ?n vi?c ch?a ? c? s? ? x?c ?nh gi? tr? quy?t to?n c?c chi ph? n?y;(2) B?n v? thi?t k? v? b?n v? ho?n c?ng h?ng m?c C kh?ng ? c? s? ? x?c ?nh kh?i l??ng ph?n chi ph? x?y d?ng............... theo b?o c?o quy?t to?n c?a h?ng m?c C l? XXX3 ?ng d?n ?n vi?c ch?a ? c? s? ? x?c ?nh gi? tr? quy?t to?n h?ng m?c n?y;(3) Ch? ?u t? ch?a cung c?p ?y ? c?c b?ng ch?ng li?n quan ?n:- ?n gi? ph?n...................thu?c h?ng m?c...............................;- Kh?i l??ng ph?n..............thu?c h?ng m?c...............................;- Xu?t x? thi?t b?................thu?c g?i th?u...................................d?n ?n vi?c kh?ng ? c? s? x?c ?nh gi? tr? quy?t to?n c?a h?ng m?c tr?n;(4) M?t s? h?ng m?c chi ph? ch?a ? i?u ki?n quy?t to?n g?m:- Ph?n gi? tr? h?ng m?c A4 ph?t sinh m?i ch?a c? d? to?n ??c duy?t, ang trong qu? tr?nh ph? duy?t d? to?n b? sung v?i gi? tr? l? XY2 VN;- Chi ph? th?m tra ph? duy?t quy?t to?n ch?a th?c hi?n, ??c ghi nh?n v?o k?t qu? ki?m to?n c?a d? ?n v?i gi? tr? l? XY3 VN.Gi? tr? c?c h?ng m?c chi ph? n?u tr?n c? ??c ch?p nh?n quy?t to?n hay kh?ng t?ythu?c v?o quy?t ?nh c?a ng??i c? th?m quy?n ph? duy?t quy?t to?n.Ch?ng t?i tin t??ng r?ng c?c b?ng ch?ng ki?m to?n m? ch?ng t?i ? thu th?p ??c v? k?t qu? ki?m to?n n?i tr?n l? ?y ? v? th?ch h?p l?m c? s? cho ? ki?n ki?m to?n ngo?i tr? c?a ch?ng t?i.? ki?n ki?m to?n ngo?i tr?: Tr?n c? s? c?c h? s?, t?i li?u ??c ch? ?u t? cung c?p v? k?t qu? ki?m tra, theo ? ki?n c?a ch?ng t?i, x?t tr?n c?c kh?a c?nh tr?ng y?u, ngo?i tr? ?nh h??ng (n?u c?) c?a c?c v?n ? n?u t?i o?n  C? s? c?a ? ki?n ki?m to?n ngo?i tr? n?i tr?n, qu? tr?nh th?c hi?n d? ?n ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? v? B?o c?o quy?t to?n d? ?n ho?n th?nh ? ph?n ?nh trung th?c v? h?p l? t?nh h?nh quy?t to?n d? ?n ho?n th?nh t?i th?i i?m l?p b?o c?o, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh.Ki?n ngh?:& (N?u c?)?[(H? N?i), ng?y & th?ng & nm& ]C?ng ty ki?m to?n XYZGi?m ?c (Ch? k?, h? v? t?n, ?ng d?u) S? Gi?y CN KHN ki?m to?n:& Ki?m to?n vi?n (Ch? k?, h? v? t?n) S? Gi?y CN KHN ki?m to?n:& ?Ghi ch?: (*) M?u n?y c? th? thay ?i t?y theo c?ng vi?c th?c t? ki?m to?n c?a t?ng d? ?n v? ph? h?p quy ?nh ph?p lu?t c?a t?ng th?i k?.?PH? L?C 07(H??ng d?n o?n 71 - 72 Chu?n m?c n?y)M?U CAM K?T C?A CH? ?U T?CAM K?T C?A CH? ?U T??K?nh g?i: [?ng/B?...............- Ki?m to?n vi?n ho?c C?ng ty ki?m to?n XYZ]B?n cam k?t n?y ??c l?p v? cung c?p li?n quan ?n cu?c ki?m to?n c?a Ki?m to?n vi?n C?ng ty ki?m to?n XYZ v? b?o c?o quy?t to?n d? ?n ho?n th?nh c?a d? ?n [t?n d? ?n] nh?m m?c ?ch ?a ra ? ki?n v? qu? tr?nh th?c hi?n d? ?n v? b?o c?o quy?t to?n d? ?n ho?n th?nh.Ch?ng t?i, v?i s? hi?u bi?t v? tin t??ng c?a m?nh, x?c nh?n r?ng:1). Ch?ng t?i ? tu?n th? c?c quy ?nh v? qu?n l? ?u t? trong qu? tr?nh th?c hi?n d? ?n;2). Ch?ng t?i ? ho?n th?nh c?c tr?ch nhi?m c?a m?nh, nh? ? th?a thu?n trong c?c i?u kho?n c?a H?p ?ng ki?m to?n s?& . ng?y& th?ng& nm& , ?i v?i vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh, c? th? l? b?o c?o quy?t to?n d? ?n ho?n th?nh ? ??c l?p v? tr?nh b?y trung th?c v? h?p l? tr?n c?c kh?a c?nh tr?ng y?u, ph? h?p v?i chu?n m?c k? to?n, ch? ? k? to?n [ap du#ng cho ?n vi# chu  ?u t? ] v? c?c quy ?nh ph?p l? c? li?n quan ?n vi?c l?p v? tr?nh b?y b?o c?o quy?t to?n d? ?n ho?n th?nh;3). Ch?ng t?i ? cung c?p cho ?ng/B? (ho?c C?ng ty ki?m to?n XYZ):a) Quy?n ti?p c?n v?i t?t c? h? s?, t?i li?u li?n quan ?n qu? tr?nh th?c hi?n d? ?n v? to?n b? h? s? quy?t to?n d? ?n ho?n th?nh theo c?c quy ?nh c?a Nh? n??c v? quy?t to?n d? ?n ho?n th?nh;b) Quy?n ti?p c?n kh?ng h?n ch? v?i nh?ng c? nh?n, ?n v? c? li?n quan m? ki?m to?n vi?n x?c ?nh l? c?n thi?t nh?m thu th?p b?ng ch?ng ki?m to?n;c) C?c t?i li?u, th?ng tin b? sung m? ki?m to?n vi?n y?u c?u ch?ng t?i cung c?p ? ph?c v? cho m?c ?ch ki?m to?n;d) C?c gi?i tr?nh b?ng vn b?n theo y?u c?u c?a ?ng/B? (ho?c C?ng ty ki?m to?n XYZ) trong qu? tr?nh ki?m to?n;4). T?t c? c?c giao d?ch, nghi?p v? ph?t sinh ? ??c ghi ch?p trong h? s?, t?i li?u quy?t to?n c?a d? ?n v? ? ??c ph?n ?nh trong b?o c?o quy?t to?n d? ?n ho?n th?nh;5). Ch?ng t?i ? c?ng b? cho ?ng/B? ho?c C?ng ty ki?m to?n XYZ t?t c? c?c th?ng tin li?n quan ?n gian l?n ho?c nghi ng? gian l?n m? ch?ng t?i bi?t v? c? th? c? ?nh h??ng ?n qu? tr?nh th?c hi?n d? ?n v? l?p b?o c?o quy?t to?n d? ?n ho?n th?nh;6). & .[(H? N?i), ng?y... th?ng... nm...]Ch? ?u t?& . Gi?m ?c (Ch? k?, h? v? t?n, ?ng d?u)K? to?n tr??ng (Ch? k?, h? v? t?n)??"? !?%?%?(?(b)?+f.?/?1?3?709?:<P=(>?? A\B?C$D4E?????????????????????????? ?+?x?]?+?+?x]?+?x?\$))`)l)?)?),*0*X*?*?*0+P+Z+?+?+?+?+f.n.~.?/?/?/?1?12?3?34?7?7?70989V9<$<P=X=(>0>????A A,A\BfB.C:C4E?@?D?b?n?r?t?X?Z?????ćƇ???b?d?l?h????????????????????????????????????????????????????????????????????????غhqN?mH*sH*hqN?5?\?mHsHhqN?6?]?mHsHhqN?mHsHhqN?mH sH  hqN?@??? hqN?6?]? hqN?5?\?hqN?I?k?k?k?kync $?x$Ifa$ $?x$Ifa$?kd?$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p??????k?k?k`lm?n?o8pjq?rttntu?u??????????????x?-DM? ????\$ $?x?\$a$?x?\$_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p??????uJv wXw?w?wBx4y?y?yznz*{t{?{|X|D}?}?}??B?|???f?ʁ@?t??????????????????????????????x?\$t?Z???Ƈ?d?|??N?????Ē?????̞П??0??N?n?r??D?? ?\??????????????????????????????x?\$h???z?|??????????L?N?V??????z??????????????Ēv?|?֔???????????????~??????ʞ̞?? ??0?ΟП??????,?.?0???L?N?l?n?p?r??????4???B?D??????????????????????????????????????????????????????????????????????????????????????????????????????hqN?5?\?mH*sH*hqN?6?]?mH*sH* hqN?@???hqN?hqN?mH*sH*hqN?mHsHR??x? ? ?Z?\??????????ȶʶ8?:?t?v?????Z?\?????@?B?????F?H?????L?N?\?^?d?f?z?|???????????n?x???t?z?????????"?$?j?p?????????????????? ?:?t?v??????????????????????????????????????????????????????????????????????????????????????????????????? hqN?5?\?hqN?6?]?mH*sH*hqN?5?\?mH*sH*hqN?mH*sH* hqN?@???hqN?R\?????ʶ:?v???\?B???H?N?f???????v?l?????? ?v???????????????????????????????? $?x$Ifa$ ?x?$If\$?x?\$????0?2?|?~????????????? ?"?j?l?????????????????????????????Z?\?"?$?????????????,?.???????????????????????????????4?6?^?`?????????????????????????????????????????????????????????????????????????????????????hqN?@???mHsHhqN?6?]?mH sH hqN?mH sH  hqN?5?\?hqN?mH*sH*hqN?5?\?mH*sH*hqN?hqN?6?]?mH*sH*I???2?~?????"?l?????????yrhhrrhrrrrr $?x?\$a$?x?\$?kd)$$If??????????????????0??9? ???????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? ????????????\?$???????.??????????????????6?`???????????????????????????????????FfN $?x$Ifa$?x?\$???????????????????? $?x$Ifa$?x$If??????????????????????????? ? ???????(?*?,?.?0?2?4?6?8?:???????? $?x$Ifa$?x$If>?@?????,%%%?x?\$?kd? $$If֞?? ?SM??h$????????????????u???????????????????????????????????????????????? t??6????????????????????????????????????????????????????????????????????????2?4?a?p?F??????????????????D?X?h?x????????? $?x$Ifa$?x?\$????????????MBBBB $?x$Ifa$?kd $$If??????????????????\??> ???$?H ?j ??????????? ???? t??0???????????????????????????????????6??????????????????????????????2?4?a?p?(????????????????????tiiii $?x$Ifa$?kd! $$If?\??> ???$?H ?????????j ??????????????????????????? ???????????? t??6??????????????????????????????????????????????????????2?4?a?p?(????????????????????tiiii $?x$Ifa$?kd($$If?\??> ???$?H ?????????j ??????????????????????????? ???????????? t??6??????????????????????????????????????????????????????2?4?a?p?(????????????"????????f?????p???*?tmmmmmmmmmmm?x?\$?kd/$$If?\??> ???$?H ?????j ??????????????????? ???????? t??6??????????????????????????????????????????2?4?a?p?(???????? d?f???????&?>?T?V?l?n???????????????(?(?l?n?|???T?Z??6?0?*? ?????"?d??????????????????????????? $?x$Ifa$ $?x?\$a$?x?\$?????? ?\???????yoee^SS $?x$Ifa$?x?\$ $?x?\$a$ $?x?\$a$?kd($$If??????????????????0??9? ???????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p???????????"?`?ymeZ $?x$Ifa$?x$If ?x?$If\$?kd?$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p?????X?^?b?d?f???????????*?L?Z???? ?????>?@?\???????????????????P?P??H?J?L?R?f?????????????????`b??  02????????????????????????????????????????????????????????????????????hqN?mHsH hqN?CJhqN?5?6?\?]? hqN?5?\? hqN?6?]?hqN?5?\?mHsHhqN?6?]?mHsHhqN?5?6?\?]?mHsHhqN?5?\?mHsHhqN?hqN?mHsH>`?b?f????? ???@?????f??????V????????????????????x?\$ $?x?\$a$_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p??????????????P?R??J?N?R????????????????? $?x$Ifa$?x$If ?x?$If\$ $?x?\$a$?x?\$ ????????b? 2??yrhhhhhhh] $?x$Ifa$ $?x?\$a$?x?\$?kd&$$If??????????????????0???,"L????????????????L???????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? ????$(,??ZRRR?x$If?kd?$$If??????????????????F????$?Q???????????? t??0???????????????????????????????????6?? ???? ?????????? ???? ???2?4?a?p??????? $?x$Ifa$???".xH??4d??Nx??"h???n p ?  L???(*bl~??x???????|~????????PR????????????????????????????????????????????????????????????????????????hqN?mHsHhqN?6?]?mHsH hqN?@???hqN?6?@???]? hqN?@???hqN?6?@???]? hqN?@??? hqN?6?]?hqN? hqN?5?\?H,.???????????xxx?x$If ?x?$If\$rkd?$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p????????? ?????x$Ifrkd?$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p??????? "p  ??*?????????????????? ?x?$If\$rkdc$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p????????~????R?n ? 0!?!?"@$?%X&?&('?'(($)?)?)^*?+?+(,???????????????????????????? ?x?$If\$R??l n ? ? .!0!?!?!?"?">$@$?%?%V&X&?&?&&'('?'?'&(((")$)?)?)?)?)\*^*?+?+?+?+&,(,?,?,?,?,@-B-p-r-?-?-?-0.2.?.&3(3r3?3?3455?5?6?67&8(8x8?8?8,9.909294989?9?9?9?9?9?9?:?:;?;?;????????????????????????????????????????????????????????????????????????????????????????hqN?5?\?mHsHhqN?6?]?mHsHhqN?hqN?mHsHX(,?,?,B-r-?-2.(3?35?6(8?8.92969????????????????x$If ?x?$If\$6989?9?9?9?????x$Ifrkd0$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p????????9?9?:?;?=?>0???Z@?@BBFBJB?????????xxx?x$If ?x?$If\$rkd?$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p??????? ?;\<?=?=?>?>.?0?????X@Z@?@?@?@>A@BBBDBFBHBLB\B?C?C?C?C?C?C?C?CNDPDzD|D?D?D?D?D?D?DEEbEdEpErEFFFFTFVFXFpF?F:GLG?G?G H HDHFHVMXM?O?O?O??????????????????????????????????୿???????????????????hqN?5?\?mHsH hqN?5?\?hqN?5?6?\?]?mHsHhqN?mHsHhqN?6?]?mHsHhqN?hqN?B*mHphsHhqN?6?B*]?mHphsHDJBLB?C?C?C?CPD|D?D?D?DEdEFXF???{{{????{{{{ $?x?\$a$?x?\$rkd?$$If?F????$Q?????????????????????? t??6?? ????????????? ?????????? ???? ???2?4?a?p???????XF HFHXM?O?O?Q?W?W?WY4[8\v\J]?]?]4_?_?_`h`?`6a?a b\b?b~c?????????????????????????????x?\$?O?O?Q?Q~W?W?W?W?W?]?]\b?b?c d&d?d?d8e>e?e?e?f?f`g4k6k l.m0mrntn?n?n0o2ohojo?o?op"pq$q?r?r6s8sttJtLt?t?tnvtvNxTx z z4z6ztzvz?z?z{?{?{?{?{??????????????????????????????????????????????????????????????????????h?Y? hqN?6?]?hqN?5?6?\?]?mHsHhqN?6?]?mHsHhqN?@???mHsHhqN?5?6?\?]?hqN?5?\?mHsHhqN?mHsHhqN?F~c?c?c"d?d:e?e?f0mtn?n2ojo?op q?r8stLt?tpvPx z6zvz?z?????????????????????????? $?x?\$a$?x?\$?z?z?z?z?z{{{????>???kd?$$If4??????????????????\?? ?S$??????????????????? t??0???????????????????????????????????6??????????????????????????????2?4?a?p?(????????yt?Y? $?x$Ifa${{6{Z{?{?{?{????8??kd?$$If4ֈ?? ?4?S$??????????????????????v?????????????????? t??6?????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$?{?{?{?{?{?{?{?????9?kd$$Ifֈ?? ?4?S$????????????????????????????????????????????????????v?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$?{?{?{?{?{?{?{?{?{ |"|$|,|.|0|2|4|6|8|:|<|@|r|T}x}z}?}?}?}\~^~?~?~?~?~?~?~?~?~?~?~?~j?l?n?|?~?????????????????€??F?H???$???????ƒăƃȃʃ̃ރ????????????????????…?ֆ?????????????????????????????????????????????????????????????????????????????????????hqN?6?@???]?h?Y?hqN?5?6?\?]? hqN?5?\? hqN?6?]?hqN?U?{?{?{?{?{?{?{???????x$If $?x$Ifa$?{?{?{?{?{?{D9199?x$If $?x$Ifa$?kd=$$Ifֈ?? ?4?S$????????????????????????????????????v?????????????????? t??6??????????????????????????????????????????????????????????????2?4?a?p?<?????????????{||| ||??9?1?x$If?kd?$$Ifֈ?? ?4?S$????????????????????????????????????????????????????v?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$||||| |$|????9??kd}$$Ifֈ?? ?4?S$????????????????????????????????????v?????????????????? t??6??????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$$|.|2|6|:|>|????? $?x$Ifa$?x$If>|@|t|?|T}z}?}D=====?x?\$?kd $$Ifֈ?? ?4?S$????????????????????????????????????v?????????????????? t??6??????????????????????????????????????????????????????????????2?4?a?p?<?????????????}?}?}?}~\~????? $?x$Ifa$ $?x?\$a$\~^~`~b~d~?~?~?~I>>>>>> $?x$Ifa$?kd?!$$If4??????????????????\??I ?S$??;?????|?????????? t??0???????????????????????????????????6??????????????????????????2?4?a?p?(????????yt?Y??~?~?~?~?~?~?~C88888 $?x$Ifa$?kd?"$$If4ֈ??I ?R?S$??????????????????????????X?????????????????????????? t??6???????????????????????????????????????????????????????????2?4?a?p?<?????????????~  bf?9?1??x$If?kd?#$$Ifֈ??I ?R?S$??????;?????????|???????????????X?????????? t??6?????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$fjnrtx???9??kd9%$$Ifֈ??I ?R?S$??????????;?????????????|???????????????????????????X?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$x?????????? $?x$Ifa$?x$If??????D9199?x$If $?x$Ifa$?kdp&$$Ifֈ??I ?R?S$??????????;?????????????|???????????????????????????X?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<????????????????????9?1?x$If?kd?'$$Ifֈ??I ?R?S$??????????;?????????????|???????????????????????????X?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$???????????9??kd?($$Ifֈ??I ?R?S$??????????;?????????????|???????????????????????????X?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$?? ????????? $?x$Ifa$?x$If???0?4?8?D9199?x$If $?x$Ifa$?kd*$$Ifֈ??I ?R?S$??????????;?????????????|???????????????????????????X?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<????????????8??n??????????? $?x$Ifa$ $?x?\$a$??????ăȃ5*** $?x$Ifa$?kd?.$$If??????????????????r??)????$?3?????w?????T???????????????????? t??0???????????????????????????????????6??????????????????????????????????????????2?4?a?p?2??????????ȃ̃????҄քڄބ??Q?I????x$If?kd_0$$If?r??)????$?3?w?????????T???????????????????????? t??6?????????????????????????????????????????????2?4?a?p?2?????????? $?x$Ifa$ބ???????????\QIQQQ?x$If $?x$Ifa$?kd?1$$If?r??)????$?3?????????w?????????????T???????????????????????????????????????? t??6???????????????????????????????????????????????????????????????????2?4?a?p?2????????????????????????\QIQQQ?x$If $?x$Ifa$?kd?2$$If?r??)????$?3?????w?????????T???????????????????????????? t??6????????????????????????????????????????????????????2?4?a?p?2????????????…???ֆ*?????\UUUUUK $?x?\$a$?x?\$?kd?3$$If?r??)????$?3?????w?????????T???????????????????????????? t??6????????????????????????????????????????????????????2?4?a?p?2??????????ֆ(?*???????V?X?Z?\?^?`?b?d?f?x?????????????????8??~???????Ί????????????‹ċƋȋʋ܋??????????????? ?R?V?X?n?p?r?t?v?x?z?|?~?ʌҌԌ֌? ?"?D?܍ލ??????????F?H?J??????????????????????????????????????????????????????????????????????????????????????????? hqN?5?\? hqN?6?]?hqN?hqN?5?6?\?]?Z????؇?,?T?????? $?x$Ifa$T?V?Z?^?b?5*** $?x$Ifa$?kd?4$$If??????????????????r??)f???$?3?????=?????L?????3?????????????? t??0???????????????????????????????????6??????????????????????????????????????????2?4?a?p?2??????????b?f?z?|?????????????Q?I????x$If?kde6$$If?r??)f???$?3?=?????????L?????????3?????????????? t??6?????????????????????????????????????????????2?4?a?p?2?????????? $?x$Ifa$??????܈????\QIQQQ?x$If $?x$Ifa$?kd?7$$If?r??)f???$?3?????????=?????????????L?????????????3?????????????????????????? t??6???????????????????????????????????????????????????????????????????2?4?a?p?2???????????????????\QIQQQ?x$If $?x$Ifa$?kd?8$$If?r??)f???$?3?????=?????????L?????????3?????????????????? t??6????????????????????????????????????????????????????2?4?a?p?2????????????:?R??????Њ\UUUUUK $?x?\$a$?x?\$?kd?9$$If?r??)f???$?3?????=?????????L?????????3?????????????????? t??6????????????????????????????????????????????????????2?4?a?p?2??????????Њ֊?8?h??????????? $?x$Ifa$?????kd?:$$If?????????????????ֈ???? 1H?S$???????$ ?????????J??????????????T?????????????????? t??0???????????????????????????????????6???????????????????????????????????????????????????????????2?4?a?p?<??????????????????‹Ƌʋދ?????? $?x$Ifa$ދ???????D9199?x$If $?x$Ifa$?kd?<$$Ifֈ???? 1H?S$???$ ?????J??????????????T?????????????????? t??6?????????????????????????????????????????????????????2?4?a?p?<?????????????? ???&???9?1?x$If?kd?=$$Ifֈ???? 1H?S$???????????$ ?????????????J??????????????????????????T?????????????????????????? t??6????????????????????????????????????????????????????????????????????????????????2?4?a?p?<???????????? $?x$Ifa$&?*?.?2?6?8?*hqN?5?>*\? hqN?6?]?hqN? hqN?5?\?hqN?5?6?\?]?Hf????>?,?B?X?\???ȴN?̵??????????? $?x$Ifa$ $?x?\$a$?x?\$ ̵εҵ????L???????N?yohh^^^^^^ $?x?\$a$?x?\$ $?x?\$a$?kdS$$If??????????????????0??9? ?????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? N?`?????? ??????????????????????????????????? $?x$Ifa$ $?x?\$a$?x?\$??????yr?x?\$?kd?S$$If??????????????????0??9? ?????????????????????????????????? t??0???????????????????????????????????K!6?????????????????????????????????????2?2? l4?a?p?????(??/ ??=!??"??#??$??%????? ???$$If???!vh#v#v?:V t??0???????????????????????????????????65?5??/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??65?5??/? ?????????2?2? l4? p??????$$If???!vh#vL:V t??0???????????????????????????????????65?L/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??0???????????????????????????????????65?5??/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??65?5??/? ?????????2?2? l4? p??????$$If???!vh#v?#v?:V t??0???????????????????????????????????6,?5??5??/? ?????????2?2? l4? p?????d$$If???!vh#v#v?#vu#v?#v?#v?#v?:V t??0???????????????????????????????????6,?5?5??5?u5??5??5??5??/? ?/? ?/? 2????????/? ????????/?  ????????2?4? p?F???????????????kd?$$If?????????????????֞?? ?SM??h$????????u???????????????????????????? t??0???????????????????????????????????6???????????????????????????????????????????????????2?4?a?p?F???????????????$$If???!vh#v#v?#vu#v?#v?#v?#v?:V t??6,?5?5??5?u5??5??5??5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?F???????????????$$If???!vh#v#v?#vu#v?#v?#v?#v?:V t??6,?5?5??5?u5??5??5??5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?F???????????????$$If???!vh#v#v?#vu#v?#v?#v?#v?:V t??6,?5?5??5?u5??5??5??5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?F??????????????$$If???!vh#vH #vj #v?#v :V t??0???????????????????????????????????6,?5?H 5?j 5??5? /? ?/? ?/? 2????????/? ????????/?  ????????2?4? p?(????????$$If???!vh#vH #vj #v?#v :V t??6,?5?H 5?j 5??5? /?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?(????????$$If???!vh#vH #vj #v?#v :V t??6,?5?H 5?j 5??5? /?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?(?????????$$If???!vh#vH #vj #v?#v :V t??6,?5?H 5?j 5??5? /? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?(?????????$$If???!vh#v?#v?:V t??0???????????????????????????????????6,?5??5??/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??0???????????????????????????????????65?5??/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??65?5??/? ?????????2?2? l4? p??????$$If???!vh#vL:V t??0???????????????????????????????????65?L/? ?????????2?2? l4? p??????$$If???!vh#v#v?:V t??0???????????????????????????????????6,?5?Q5??/? ?/? ?/? 2????????/? ????????/?  ????????2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p????????$$If???!vh#v#v?:V t??65?Q5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p???????4$$If???!vh#v#v?#v?#v?:V 4 t??0???????????????????????????????????6+?+?+?,?5?5??5??5??/? ?/? ?/? 2????????/? ????????/?  ????????2?4? p?(????????yt?Y?7$$If???!vh#v#v?#v?#v?#vv#v?:V 4 t??6+?+?+?,?5?5??5?v5??/? ?/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????5$$If???!vh#v#v?#v?#v?#vv#v?:V t??6,?5?5??5??5??5?v5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<?????????????$$If???!vh#v#v?#v?#v?#vv#v?:V t??6,?5?5??5??5??5?v5??/?  ?/?  ?/? >????????/? ????????/? ????????/? ????????/?  ????????/?  ?/? ?/?  ?/? 6????????/? ????????/? ????????/?  ????????2?4? p?<?????????????$$If???!vh#v#v?#v?#v?#vv#v?:V t??6,?5?5??5??5??5?v5??/?  ?/? ?/? ?????????/? ????????/? ????????/? ????????/? ????????/?  ????????/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<?????????????$$If???!vh#v#v?#v?#v?#vv#v?:V t??6,?5?5??5??5??5?v5??/? ?/?  ?/? ;????????/? ????????/? ????????/? ????????/?  ????????/? ?/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????'$$If???!vh#v#v?#v?#v?#vv#v?:V t??6,?5?5??5??5??5?v5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????^$$If???!vh#v#v;#v|#v?:V 4 t??0???????????????????????????????????6+?+?+?,?5?5?;5?|5??/?  ?/?  ?/? /? ?/? 2????????/? ????????/?  ????????/? 2?4? p?(????????yt?Y?E$$If???!vh#v#v;#v|#v?#vX#v?:V 4 t??6+?+?+?,?5?5??5?X5??/?  ?/?  ?/? /? 7????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????Q$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/? ?/? 3????????/? ????????/? ????????/?  ????????/? ?/? ?/? ?/? 2????????2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????'$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????'$$If???!vh#v#v;#v|#v?#vX#v?:V t??6,?5?5?;5?|5??5?X5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<?????????????$$If???!vh#v3#vw#vT#v?#v?:V t??0???????????????????????????????????6,?5?35?w5?T5??5??/?  ?/? 4????????/? /? ?/? ?/? ?/?  ?/? 6????????/? ????????/? ????????/?  ????????2?4? p?2??????????9$$If???!vh#v3#vw#vT#v?#v?:V t??6,?5?35?w5?T5??5??/? ?/? /? 3????????/? ????????/?  ????????/? ?/? ?/? ?/? 2????????2?4? p?2??????????$$If???!vh#v3#vw#vT#v?#v?:V t??6,?5?35?w5?T5??5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?2??????????$$If???!vh#v3#vw#vT#v?#v?:V t??6,?5?35?w5?T5??5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2??????????$$If???!vh#v3#vw#vT#v?#v?:V t??6,?5?35?w5?T5??5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2???????????$$If???!vh#v3#v=#vL#v3#v?:V t??0???????????????????????????????????6,?5?35?=5?L5?35??/?  ?/? 4????????/? /? ?/? ?/? ?/?  ?/? 6????????/? ????????/? ????????/?  ????????2?4? p?2??????????9$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? /? 3????????/? ????????/?  ????????/? ?/? ?/? ?/? 2????????2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2???????????$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??0???????????????????????????????????6,?5??5?$ 5?J5?5?T5??/?  ?/? 6????????/? ????????/? ????????/?  ????????/? ?/? ?/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/? ?/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????5$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?<????????????'$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<????????????'$$If???!vh#v?#v$ #vJ#v#vT#v?:V t??6,?5??5?$ 5?J5?5?T5??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?<?????????????$$If???!vh#v3#v=#vL#v3#v?:V t??0???????????????????????????????????6,?5?35?=5?L5?35??/?  ?/? 4????????/? /? ?/? ?/? ?/?  ?/? 6????????/? ????????/? ????????/?  ????????2?4? p?2??????????9$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? /? 3????????/? ????????/?  ????????/? ?/? ?/? ?/? 2????????2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2???????????$$If???!vh#v3#v=#vL#v3#v?:V t??0???????????????????????????????????6,?5?35?=5?L5?35??/?  ?/? 4????????/? /? ?/? ?/? ?/?  ?/? 6????????/? ????????/? ????????/?  ????????2?4? p?2??????????9$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? /? 3????????/? ????????/?  ????????/? ?/? ?/? ?/? 2????????2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/?  ?/? 7????????/? ????????/? ????????/? ????????/?  ????????/? ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2??????????$$If???!vh#v3#v=#vL#v3#v?:V t??6,?5?35?=5?L5?35??/? ?/? 3????????/? ????????/? ????????/?  ????????/?  ?2?4? p?2???????????$$If???!vh#v?#v?:V t??0???????????????????????????????????65??5??/? ?????????2?2? l4? p??????$$If???!vh#v?#v?:V t??0???????????????????????????????????65??5??/? ?????????2?2? l4? p??????$$If???!vh#v?#v?:V t??0???????????????????????????????????K!65??5??/? ?????????2?2? l4? p?????^ 88>888>>>>666666666666666666666666>666666666666666666666666666866666666666866666666666688666666666666666666666666666666666666666666666666666666666666666666668666666666666666666666888666666666666666666666666666666666666666666666666666666666666666666666666666666888886>_HmH nH sH tH @`??@ ?[?NormalCJ_HaJmH sH tH V@V ?{? Heading 3$???<@&5CJOJQJ\^JaJJ@J ?{? Heading 4$???<@&5CJ\aJN@N ?{? Heading 5???<@&56CJ\]aJDA ???D Default Paragraph FontVi@???V 0 Table Normal :V ?4?4? la? (k ???(0No List PK!????[Content_Types].xml???N?0E?H???-J??@%?ǎǢ|?ș$?ز?U??L?TB? l,?3??;?r??Ø??J??B+$?G]??7O٭V??$????????? !)O?^?r?C$?y@?????/?yH*??񄴽)?޵??߻??UDb?`}"?qۋ?Jח???X^?)I`n?E???p)???li?V[]?1M???G?M?Ge???D?????3Vq%'#q?????$?8??K?????)f?w9:ĵ?? x}r?x????w???r?:\TZaG?*?y8I?j?bR??c|XŻ?ǿ?I u3KG?nD1?NIB?s??? ??R??u???K>V?.EL+M2?#'?f??i ~?V? ?vl?{u8??z??H? ?*???:?(W?☕~??J??T?e\O*?tHG??HY??}KN??P?*ݾ˦???TѼ?9/#??A7?qZ??$*c????qU??n??w?N??%??O??i?4 =3??N???)cbJu?V?4????(Tn??? 7??_????m-ٛ?{U????B?w??z???n???ʜ"Z ??x??J?Z??p;???? ???{/???SR!???3??K4'+?r?zQ TT??I????Ivt]K?c⫲?K#?v?5+?|??D??????~??O@%\w???_?nN[?L??9K????q??g?V?h??n R!?y+??U?n?;?*&?/H?r??T?? ?>??>\ ?t??=.Tġ ???S; Z?~?!??????P??9gi???C?ڧ!?# B??,??;?X=ۻ,I?2UW?V?9$l?k???=A??j???;?{?A?P79?|s*Y?????;?̠?[?MC?ۿ?hf??]o??{oY=1k?yV??V????5E8?Vk+֜???\8???0X4D)?!!???*|f?v?u????"?x??A?@T_??????q??6?4)kڬu?V?7? ?t ?'??%;???i?9s?9?x???,??ڎ-45x?d???8??ǘ?d?/Y|t?? &LIL?J`?& ?-G?t?/??PK!ѐ??'theme/theme/_rels/themeManager.xml.rels??M ?0???wooӺ?&݈Э???56?$Q???,.?a??i????c2?1h?:?q??m??@RN??;d?`??o7?g?K(M&$R(.1?r'J??ЊT???8??V?"??AȻ?H?u}??|?$?b{??P????8?g/]?QAsم(????#??L?[??????PK-!????[Content_Types].xmlPK-!?֧??6 0_rels/.relsPK-!ky???theme/theme/themeManager.xmlPK-!0?C)???theme/theme/theme1.xmlPK-!ѐ??'? theme/theme/_rels/themeManager.xml.relsPK]? i?&??????M??J????F????)?jh??????d?X??R?;?O?{ֆJ?x??????????????????? 6OX6 ?Q|???J???2?=?x̍ئ??4E*]?k?k?ut?\????????????>???????????*?????`??????,? ?(,69?9JBXF~c?z{?{?{?{?{|$|>|?}\~?~?~fx?????8?X?n??????ȃބ??????T?b?????Њ????ދ?&??@ABCDEFGHIJKLMNPQRSTUVWYZ[\?8?@???????????0?( ? ??B ?S ???? ????loai_1 loai_1_namedieu_1 dieu_1_namedieu_2 dieu_2_namedieu_3 dieu_3_namedieu_4 dieu_4_nameloai_2 loai_2_namemuc_1muc_2muc_3chuong_phuluc_1chuong_phuluc_1_namechuong_phuluc_2chuong_phuluc_2_namechuong_phuluc_3chuong_phuluc_3_namechuong_phuluc_4chuong_phuluc_4_namechuong_phuluc_5chuong_phuluc_5_namechuong_phuluc_6chuong_phuluc_6_namechuong_phuluc_7chuong_phuluc_7_name??DL????x ? J ?#C?$WC?C{Z?Z?`aƂ??m???t???k? ??J????*?? ? [ ?#Y?.mC^C?Z?Z?`0aЂ'?w?կ~???k??qN??Y?i?k??@ ??06=x?????????i?000:0h0t0?0?0$0f0?0?0?0?0?0?0??Unknown????????????G??* ??Times New Roman5??Symbol3.? ?* ??ArialA????$B?Cambria Math"????h|6'|6'?C??9?6?C??9?6!??????4????3????P ??$P???????????????????Y?2? ???UserUser???????Oh??+'??0,x??? ?? ? ? ? $?UserNormalUser2Microsoft Office Word@@@? ?J??@? ?J??9?C??????՜.??+,??0? hp|??? ????? ??6???  Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]????_`abcdefghijklmnopqrstuvwxyz{|}~?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????Root Entry???????? ?F??r?J????Data ????????????^rT1Table?????#WordDocument????*?SummaryInformation(?????????????DocumentSummaryInformation8?????????CompObj????????????r?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???? ?F Microsoft Word 97-2003 Document MSWordDocWord.Document.8?9?q