Decision No. 143/2001/QD-BTC of December 21, 2001, on the issuance and publication of six Vietnamese standards on auditing (batch 3). đã được thay thế bởi Circular No. 214/2012/TT-BTC promulgating the system of Vietnam audit standards và được áp dụng kể từ ngày 01/01/2014.
Nội dung toàn văn Decision No. 143/2001/QD-BTC of December 21, 2001, on the issuance and publication of six Vietnamese standards on auditing (batch 3).
|
THE MINISTRY OF FINANCE |
|
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 143/2001/QD-BTC |
|
Hanoi, December 21, 2001 |
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON AUDITING (BATCH 3)
THE MINISTER OF FINANCE
- Pursuant to Decree 15/CP dated 2 March 1993
of the Government on assignment and authority of, and responsibility for, State
management by ministries and ministry-level agencies;
- Pursuant to Decision 178/CP dated 28 October 1994 of the Government on the
assignment, authority and organization of the Ministry of Finance;
- Pursuant to Decree 07/CP dated 29 January 1994 of the Government promulgating
the Regulation on independent auditing in the National Economy;
- In response to the requirement of reforming economic and financial
management, upgrading and controlling the independent audit quality in the
national economy and strengthening the reliability of financial information in
the national economy;
Upon the proposal by the Director of the Accounting Policy Department and Chief
of the Ministrys Office,
DECIDES:
Article 1. To promulgate six (06) Vietnamese Standards on Auditing (Batch 3) with the codes and titles as follows:
|
1. Standard No. 240 - |
Fraud and Error |
|
2. Standard No. 300 - |
Planning |
|
3. Standard No. 400 - |
Risk Assessment and Internal Control |
|
4. Standard No. 530 - |
Audit Sampling and Other Selective Testing Procedures |
|
5. Standard No. 540 - |
Audit of Accounting Estimates |
|
6. Standard No. 610 - |
Considering the Work of Internal Auditing |
Article 2. The Vietnamese Standards on Auditing issued in conjunction with this decision shall be applicable to independent audits of financial statements. The independent audit of other financial information and related services rendered by audit firms shall be performed in accordance with the provisions of individual standards.
Article 3. This Decision shall come into effect from 1 January 2002.
Article 4. Auditors and audit firms eligible for practice in Vietnam are required to apply these auditing standards in their operations.
The Director of the Accounting Policy Department, Chief of the Ministrys and heads of units affiliated to, or controlled by, the Ministry of Finance shall be responsible for guidance, supervision and implementation of this Decision.
|
|
THE MINISTER OF FINANCE |
