Circular No. 67/2015/TT-BTC issuing the Vietnamese Auditing Standard on Audit of Final Accounts Settlement Reports of Completed Projects shall apply to auditing firms, foreign auditing firm branches in Vietnam, and related organizations and individuals. This Circular takes effect from July 1, 2015.
Đối tượng áp dụng
Auditing firms, foreign auditing firm branches in Vietnam, practicing auditors, and related organizations and individuals involved in providing audit services for final accounts settlement reports of completed projects.
Các điểm cốt lõi
- Auditing firms, foreign auditing firm branches in Vietnam → shall conduct audits of final accounts settlement reports of completed projects according to Vietnamese Auditing Standard No. 1000.
- Practicing auditors and related organizations and individuals → must comply with the Vietnamese Auditing Standard on Audit of Final Accounts Settlement Reports of Completed Projects issued under this Circular.
- Vietnamese Auditing Standard No. 1000 'Audit of Final Accounts Settlement Report of Completed Investment' issued pursuant to Decision No. 03/2005/QD-BTC ceases to be effective from July 1, 2015.
- This Circular takes effect from July 1, 2015.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Ensuring the quality of audits of final accounts settlement reports of completed projects, enhancing the reputation of auditing firms.
- Negative impact: May increase costs for businesses conducting audits.
❓ Câu hỏi thường gặp
Who does this Circular apply to?
This Circular applies to auditing firms, foreign auditing firm branches in Vietnam, and related organizations and individuals involved in providing audit services for final accounts settlement reports of completed projects.
Which auditing standard is issued?
This Circular issues Vietnamese Auditing Standard No. 1000 - Audit of Final Accounts Settlement Reports of Completed Projects.
When does this Circular take effect?
This Circular takes effect from July 1, 2015.
Which auditing standard is abolished?
Vietnamese Auditing Standard No. 1000 'Audit of Final Accounts Settlement Report of Completed Investment' issued pursuant to Decision No. 03/2005/QD-BTC ceases to be effective from July 1, 2015.
Toàn văn
CIRCULAR
ISSUING VIETNAMESE AUDIT STANDARDS ON AUDITING FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS
report on the final settlement of the completed projecth
________________________
BASED ON THE INDEPENDENT AUDIT LAW NO. 67/2011/QH12 dated March 29, 2011;
Pursuant to Decree No. 17/2012/NĐ-CP dated March 13, 2012 of the Government detailing and guiding the implementation of certain provisions of the Independent Audit Law;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
AT THE SUGGESTION OF THE CHAIRMAN OF THE ASSOCIATION OF PROFESSIONAL AUDITORS OF VIETNAM AND THE HEAD OF THE DEPARTMENT OF ACCOUNTING REGULATIONS AND AUDIT,
THE MINISTER OF FINANCE ISSUES THIS CIRCULAR ON VIETNAMESE AUDIT STANDARDS ON AUDITING FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS.
Article 1. ATTACHED TO THIS CIRCULAR IS VIETNAMESE AUDIT STANDARD NO. 1000 - AUDITING FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS.
Article 2. THIS CIRCULAR APPLIES TO AUDIT FIRMS, FOREIGN AUDIT FIRMS' BRANCHES IN VIETNAM, PROFESSIONAL AUDITORS, AND OTHER ORGANIZATIONS AND INDIVIDUALS INVOLVED IN PROVIDING AUDIT SERVICES FOR FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS AS PROVIDED IN ARTICLE 1 OF THIS CIRCULAR.
Article 3. THIS CIRCULAR SHALL TAKE EFFECT FROM JULY 1, 2015.
FOR AUDIT CONTRACTS FOR FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS CONDUCTED PRIOR TO JULY 1, 2015 BUT WHERE THE AUDIT REPORT IS ISSUED AFTER JULY 1, 2015, THE VIETNAMESE AUDIT STANDARDS ON AUDITING FINAL ACCOUNTS REPORT OF COMPLETED PROJECTS ISSUED BY THIS CIRCULAR MUST BE APPLIED.
VIETNAMESE AUDIT STANDARD NO. 1000AUDITING FINAL ACCOUNTS REPORT OF COMPLETED INVESTMENT PROJECTSISSUED PURSUANT TO DECISION NO. 03/2005/QD-BTC DATED JANUARY 18, 2005 OF THE MINISTER OF FINANCE SHALL CEASE TO BE ENFORCEABLE FROM JULY 1, 2015.
Article 4. THE HEAD OF THE DEPARTMENT OF ACCOUNTING REGULATIONS AND AUDIT, AUDIT FIRMS, FOREIGN AUDIT FIRMS' BRANCHES IN VIETNAM, PROFESSIONAL AUDITORS, AND OTHER ORGANIZATIONS AND INDIVIDUALS INVOLVED ARE RESPONSIBLE FOR IMPLEMENTING THIS CIRCULAR./.
DEPUTY MINISTER
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