Circular No. 69/2015/TT-BTC stipulates the Vietnamese Framework on Assurance Services Contracts applicable to auditing firms, foreign auditing firm branches in Vietnam, and related organizations and individuals. This document guides the provision of assurance services in the auditing field.
적용 범위
Auditing firms, foreign auditing firm branches in Vietnam, practicing auditors, and related organizations and individuals
핵심 사항
- Auditing firms must comply with the Vietnamese Framework on Assurance Services Contracts when providing assurance services (Article 1).
- This Circular applies to auditing firms, foreign auditing firm branches in Vietnam, and related organizations and individuals during the provision of assurance services (Article 2).
- This Circular takes effect from January 1, 2016.
- The Director of the Accounting and Auditing Department, auditing firms, foreign auditing firm branches in Vietnam, practicing auditors, and related organizations and individuals must implement this Circular (Article 4).
- This Circular specifies the content of assurance services contracts and the responsibilities of the parties involved.
🌐 이 문서의 사회적 영향
- It creates a clear legal basis for providing assurance services in the auditing field, helping to improve service quality.
- It helps auditing firms and foreign branches in Vietnam comply with regulations when entering into assurance services contracts.
❓ 자주 묻는 질문
Who does this Circular apply to?
This Circular applies to auditing firms, foreign auditing firm branches in Vietnam, and related organizations and individuals during the provision of assurance services.
When does this Circular take effect?
This Circular takes effect from January 1, 2016.
전문
CIRCULAR
Issuing the Vietnamese Framework on Assurance Engagements Contracts
Pursuant to Law No. 67/2011/QH12 on Independent Auditing dated March 29, 2011;
Pursuant to Decree No. 17/2012/NĐ-CP of the Government dated March 13, 2012 detailing and guiding the implementation of certain provisions of Law No. 67/2011/QH12 on Independent Auditing;
Pursuant to Decree No. 215/2013/NĐ-CP of the Government dated December 23, 2013 stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Chairman of the Vietnam Association of Certified Public Accountants, Director of the Department of Accounting Standards and Auditing,
The Minister of Finance issues this Circular on issuing the Vietnamese Framework on Assurance Engagements Contracts.
Article 1. This Circular hereby promulgates the Vietnamese Framework on Assurance Engagements Contracts attached hereto.
Article 2. This Circular applies to auditing firms, branches of foreign auditing firms in Vietnam, practicing auditors and other organizations or individuals involved in providing assurance services.
Article 3. This Circular takes effect from January 1, 2016.
Article 4. The Director of the Department of Accounting Standards and Auditing, auditing firms, branches of foreign auditing firms in Vietnam, practicing auditors and other organizations or individuals involved are responsible for implementing this Circular./.
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DEPUTY MINISTER VICE MINISTER (Signed) Tran Xuan Ha |
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