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Audit standards
A set of Vietnamese auditing standards applied in independent audit.
- Professional ethical standards of accounting and auditing, issued together with Circular 70/2015 / TT-BTC
- Vietnamese framework on guarantee service contracts, issued together with Circular 69/2015 / TT-BTC
- Standard No. 4410 on financial information synthesis service, issued together with Circular 68/2015 / TT-BTC
- Standard No. 4400 on Contracts for Implementation of Pre-Agreed Procedures for Information, issued together with Circular 68/2015 / TT-BTC
- Standard No. 1000 on audit of settlement reports for completed projects, issued together with Circular 67/2015 / TT-BTC
- Standard No. 3420 on service contracts to ensure the BC synthesizes TC information according to the convention in the prospectus, issued together with the Circular 66/2015 / TT-BTC
- Standard No. 3400 on checking future financial information, issued together with Circular 66/2015 / TT-BTC
- Standard No. 3000 on service contracts to ensure outside service auditing and reviewing TC information in the past, issued together with Circular 66/2015 / TT-BTC
- Standard No. 2410 on reviewing interim TC information implemented by independent auditor of the unit, issued together with Circular 65/2015 / TT-BTC
- Standard No. 2400 on reviewing past financial statements, issued together with Circular 65/2015 / TT-BTC
- Quality control standard No. 1 on quality control enterprises performing auditing, reviewing financial statements, assurance services and other related services, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 810 on reporting services on summary financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 805 on notes when auditing individual financial statements and when auditing specific elements, accounts or items of the financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 800 on notes when auditing financial statements is prepared in accordance with the framework of preparing and presenting financial statements for special purposes, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 720 on other information in documents containing audited financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 710 on Comparative Information - Corresponding data and comparative financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 550 on related parties issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 540 on auditing accounting estimates issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 530 on audit sampling issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 520 on analytical procedures issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 510 on the first year audit - Opening balance issued together with Circular No. 214/2012 / TT-BTC
- Auditing Standard No. 706 on the paragraph "Matters to emphasize" and "Other issues" in the financial statements of financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 505 on external confirmation issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 501 on audit evidence for special items and events issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 500 on audit evidence attached to Circular 214/2012 / TT-BTC
- Auditing Standard No. 450 on assessing errors detected during the audit process issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 705 on the audit opinion is not a fully accepted opinion, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 402 on factors to consider when auditing an entity using external services, issued with Circular 214/2012 / TT-BTC
- Auditing Standard No. 700 on the formation of audit opinions and audit reports on financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 620 on the use of experts' work, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 610 on the use of work by internal auditors, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 600 on notes when auditing the Group's financial statements (including the work of member auditors), issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 580 on written explanations, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 570 on continuous operations, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 560 on events arising after the balance sheet date, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 330 on the auditor's handling of assessed risks, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 320 on materiality in audit planning and implementation, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 315 on identifying and assessing risks of material misstatement issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 300 on planning to audit financial statements issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 265 Communicating deficiencies in internal control with those charged with governance and management of the entity audited in conjunction with Circular 214/2012 / TT-BTC
- Auditing Standard No. 260 on communicating issues with management of entities audited, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 240 on the auditor's responsibilities related to fraud in the auditing of financial statements, issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 250 on Review of compliance with laws and regulations in auditing financial statements issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 230 on audit documents and records issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 220 on quality control auditing financial statements issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 210 on audit contracts issued together with Circular 214/2012 / TT-BTC
- Auditing Standard No. 200 on the overall goals of auditors and auditors issued together with Circular 214/2012 / TT-BTC