Decision No. 120/1999/QD-BTC issues and announces four Vietnamese auditing standards to enhance the quality of independent auditing activities and ensure financial information in the national economy. This document applies to auditing companies and auditors.
적용 범위
Auditing companies and auditors operating legally in Vietnam
핵심 사항
- Auditors must comply with the four Vietnamese auditing standards (Article 1).
- The auditing standards apply to independent auditing activities of financial statements and related services (Article 2).
- Auditing companies and auditors have the responsibility to implement the standards in their operations (Article 4).
- The Director of the Accounting System Department, the Head of the Ministry's Office, and the Heads of units under and directly affiliated with the Ministry of Finance are responsible for guiding and supervising the implementation of this Decision.
- This Decision takes effect fifteen days from the date of signature (Article 3).
🌐 이 문서의 사회적 영향
- Enhancing the quality of independent auditing activities, ensuring financial information in the national economy.
- Auditing companies and auditors may face initial difficulties when applying the new standards.
❓ 자주 묻는 질문
What contents do Vietnamese auditing standards include?
They include four standards: Standard No. 200, 210, 230, and 700.
What responsibilities do auditing companies have when implementing the standards?
They must implement the standards in their operations.
전문
|
MINISTRY OF FINANCE === Number: 120/1999/QĐ-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ Hanoi, September 27, 1999 |
|
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance and promulgation of four Vietnamese auditing standards
THE MINISTER OF FINANCE
- Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
- Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
- Based on Decree No. 07/CP dated January 29, 1994 of the Government promulgating the Independent Audit Regulations in the national economy;
To meet the requirements for reforming the management mechanisms of the economy and finance, improving the quality of independent auditing in the national economy; to inspect and control the quality of independent auditing activities, and to promote the healthiness of financial information in the national economy;
At the proposal of the Director of the Accounting System Department, the Head of the Office of the Ministry of Finance,
DECISION:
Article 1: Issuing four (04) Vietnamese auditing standards with the following numbers and names:
1. Standard number 200: Objectives and basic principles governing the audit of financial statements;
2. Standard number 210: Audit engagement agreement;
3. Standard number 230: Audit documentation;
4. Standard number 700: Audit report on financial statements.
Article 2: The Vietnamese auditing standards issued pursuant to this Decision shall apply to independent audits of financial statements. Independent auditing services for other financial information and related services of accounting firms shall be applied according to the specific provisions of each standard.
Article 3: This Decision shall take effect fifteen days from the date of signature.
Article 4: Accounting firms and auditors legally operating in Vietnam are responsible for implementing Vietnamese auditing standards in their respective operations.
The Director of the Accounting System Department, the Head of the Ministry's Office, and the Heads of relevant units under and directly subordinate to the Ministry of Finance are responsible for guiding, supervising, and implementing this Decision./.
|
Place of Receipt: - Prime Minister, Deputy Prime Minister (for reporting) - Central Party Committee Office - Office of the President - National Assembly Office - Office of the Government - Supreme People's Court - Supreme People's Procuracy - Department of Finance and Prices, Tax Collection Bureau, State Asset Management Bureau, and Investment Promotion Bureau of provinces and cities - General Department of Enterprises, General Department of Investment Development - Accounting firms - Universities of Economics and Business Administration, Economics, and Ho Chi Minh City Economics - Departments, Institutes, and General Bureaus under and directly under the Ministry - Archive Office, Department of Auditing Oversight |
THE MINISTER OF FINANCE NGUYEN SINH HUNG |
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.