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THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 195/2003/QD-BTC | Hanoi, November 28, 2003 |
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON AUDITING (BATCH 5)
THE MINISTER OF FINANCE
- Pursuant to Governmental Decree No. 86/2002/ND-CP dated November 5, 1993 on the functions, jurisdictions and organization of ministries and ministry-level agencies;
- Pursuant to Governmental Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, jurisdictions 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 5) with the codes and titles as follows:
1. Standard No. 401 - Auditing in a Computer Information System Environment
2. Standard No. 550 - Related Parties
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4. Standard No. 800 - The Auditors Report on Special Purpose Audit Engagements
5. Standard No. 910 - Engagements to Review Financial Statements
6. Standard No. 920 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
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 2004.
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.
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- 1Decision No. 101/2005/QD-BTC of December 29, 2005, on the issuance and publication of four Vietnamese standards on auditing (batch 7)
- 2Decision no. 03/2005/QD-BTC of January 18, 2005 on the issuance and publication of six Vietnamese standards on auditing (batch 6)
- 3Decision No. 28/2003/QD-BTC of March 14, 2003, promulgating and publicizing 05 Vietnamese auditing standards (phase 4)
- 4Decision No. 143/2001/QD-BTC of December 21, 2001, on the issuance and publication of six Vietnamese standards on auditing (batch 3).
- 5Decision No. 38/2000/QD-BTC of March 14, 2000, promulgating and publicizing for application of the system of Vietnamese accounting standards and auditing standards
- 1Circular No. 214/2012/TT-BTC of December 06, 2012, promulgating the system of Vietnam audit standards
- 2Circular No. 68/2015/TT-BTC dated May 8, 2015 on promulgation of Vietnam’s Standards on Related Services
- 3Circular No. 68/2015/TT-BTC dated May 8, 2015 on promulgation of Vietnam’s Standards on Related Services
- 1Decision No. 101/2005/QD-BTC of December 29, 2005, on the issuance and publication of four Vietnamese standards on auditing (batch 7)
- 2Decision no. 03/2005/QD-BTC of January 18, 2005 on the issuance and publication of six Vietnamese standards on auditing (batch 6)
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4Decision No. 28/2003/QD-BTC of March 14, 2003, promulgating and publicizing 05 Vietnamese auditing standards (phase 4)
- 5Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 6Decision No. 143/2001/QD-BTC of December 21, 2001, on the issuance and publication of six Vietnamese standards on auditing (batch 3).
- 7Decree No. 07-CP of January 29, 1994, on independent Auditing in the National Economy
Decisin No. 195/2003/QD-BTC of November 28, 2003, on the issuance and publication of six Vietnamese Standards on Auditing (batch 5).
- Số hiệu: 195/2003/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 28/11/2003
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra