Decision No. 143/2001/QD-BTC of the Ministry of Finance issues six Vietnamese Auditing Standards (Batch 3) for independent auditing of financial statements. Auditing firms are responsible for implementing them.
适用范围
Auditors and Auditing Firms operating legally in Vietnam
要点
- Auditors and Auditing Firms must apply six Vietnamese Auditing Standards (Batch 3) in their operations from January 1, 2002.
🌐 本文件的社会影响
- Positive impact: Enhance the quality of independent auditing and financial information, contributing to improved economic and financial management.
- Negative impact: May cause difficulties for auditing firms during the transition to applying new standards.
❓ 常见问题
Which auditing standards must auditing firms apply?
Auditing firms must apply six Vietnamese Auditing Standards (Batch 3), including Standard No. 240 - Fraud and Error; Standard No. 300 - Planning Audits; Standard No. 400 - Assessing Risks and Internal Controls; Standard No. 530 - Sampling Techniques and Other Selection Procedures; Standard No. 540 - Auditing Accounting Estimates; Standard No. 610 - Using Internal Audit Work.
When will the new standards take effect?
The new standards become effective from January 1, 2002.
What responsibilities do auditing firms have?
Auditors and Auditing Firms must implement Vietnamese Auditing Standards in their operations.
Who is the target audience for this decision?
This decision applies to Auditors and Auditing Firms operating legally in Vietnam.
Will there be penalties if not adhered to?
This regulatory document does not mention any sanctions for violations.
全文
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MINISTRY OF FINANCE ______ |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness _______________________ |
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Number: 143/2001/QĐ-BTC |
Hanoi, December 21, 2001 |
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance and promulgation of six Vietnamese auditing standards (Batch 3)
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 of economic and financial management reform, improve the quality of independent auditing in the national economy; inspect and control the quality of independent auditing activities, and purify 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 six (06) Vietnamese auditing standards with the following numbers and names:
1. Standard No. 240 - Fraud and Error;
2. Standard No. 300 - Audit Planning;
3. Standard No. 400 - Risk Assessment and Internal Control;
4. Standard No. 530 - Sampling Techniques and Other Selection Procedures;
5. Standard No. 540 - Auditing Accounting Estimates;
6. Standard No. 610 - Using Internal Audit Workpapers.
Article 2: The Vietnamese auditing standards issued herein shall apply to independent audits of financial statements. Services related to auditing other financial information and associated services provided by accounting firms shall be applied according to the specific provisions of each standard.
Article 3This Decision takes effect from January 1, 2002.
Article 4: Certified Public Accountants and accounting firms operating legally in Vietnam are responsible for implementing Vietnamese Auditing Standards in their 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./.
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Place of Receipt: - Prime Minister, Deputy Prime Minister Government (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 - Provincial Departments of Finance and Prices, Tax Bureaus of provinces and cities - Accounting firms - Universities of Economics and Business Administration, National Economics University, Ho Chi Minh City Economics University Units under and directly under the Ministry - For file, Accounting System Department, Board of Investment and State Capital Management |
THE MINISTER OF FINANCE
(Signed) NGUYEN SINH HUNG |
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