Pham vi applies
01. This Auditing Standard specifies and guides the responsibilities of the auditor and the firm (hereinafter referred to as an “auditor”) in relation to the opinion of the summary financial statements. extracted from the (complete) financial statements audited by that auditor in accordance with Vietnamese Auditing Standards.
Responsibilities of auditors, auditing firms and audited entities
02. The auditor and the firm shall comply with the requirements and instructions of this Standard during the performance of the contract and to express an opinion on the summary financial statements.
The entity (the customer) and the parties using the results of the audit are required to have the necessary understanding of the requirements and instructions of this Standard for coordinating work with the auditor and the firm. , as well as dealing with relationships related to information in the auditor's opinion summary financial statements.
Target
03. Objectives of auditors and auditing firms are:
(a) Determine the reasonableness of accepting the service contract for the summary financial statements;
(b) In the case of signing a service contract for reporting summary financial statements:
(i) Comment on the summary financial statements, on the basis of an assessment of the conclusions drawn from the evidence gathered;
(ii) Present opinions clearly in writing, and present the basis for that opinion.
Standard content
- Accept reporting service contract on summary financial statements
- Content of the procedures
- Type of auditor's opinion
Work schedule and events arising after the date of making the audit report on the financial statements (full)
- Auditor's report on summary financial statements
- Restrictions on providing, using or warning readers about reports on accounting establishments
- Information comparison
Additional unaudited information is presented with the summary financial statements
- Other information in the document with summary financial statements
- The relevance of the auditor
- Appendix
