| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM |
| No. 03/2005/QD-BTC | Hanoi, January 18, 2005 |
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON AUDITING (BATCH 6)
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 Government Decree No. 105/2004/CP dated March 30, 2004 on independent auditing;
Upon the proposal of the Director of the Accounting and Auditing Policy Department and Chief of the Ministry Office,
DECIDES:
Article 1. To issue six (06) Vietnamese Standards on Auditing (Batch 6) with the codes and titles specified:
| 1. Standard No. 402 - | Audit Considerations Relating to Entities Using Service Organizations |
| 2. Standard No. 620 - | Using the Work of an Expert |
| 3. Standard No. 710 - | Comparatives |
| 4. Standard No. 720 - | Other Information in Documents Containing Audited Financial Statements |
| 5. Standard No. 930 - | Engagements to Compile Financial Information |
| 6. Standard No. 1000 - | Audit of Final Accounts of Investment |
Article 2. The Vietnamese Standards on Auditing issued following this decision shall be applicable to independent audits of financial statements and final accounts of investment. 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 15 days after it is published in the Gazette.
Article 4. Auditors and audit firms licensed for audit practice in Vietnam are required to apply these Vietnamese standards on auditing in their operations.
The Director of the Accounting and Auditing Policy Department, the Ministry Office Chief, and heads of relevant affiliate and subsidiary units of the Ministry of Finance shall be responsible for guiding and overseeing the carrying out of this Decision.
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| FOR THE MINISTER OF FINANCE |
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ATTACH FILE <Object: word/embeddings/Microsoft_Word_97_-_2003_Document.doc><Object: word/embeddings/Microsoft_Word_97_-_2003_Document1.doc><Object: word/embeddings/Microsoft_Word_97_-_2003_Document2.doc> <Object: word/embeddings/Microsoft_Word_97_-_2003_Document3.doc><Object: word/embeddings/Microsoft_Word_97_-_2003_Document4.doc><Object: word/embeddings/Microsoft_Word_97_-_2003_Document5.doc> |
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Decision no. 03/2005/QD-BTC of January 18, 2005 on the issuance and publication of six Vietnamese standards on auditing (batch 6)
Tóm tắt
| Cơ quan ban hành | Bộ Tài chính |
| Số hiệu | 03/2005/QD-BTC |
| Loại văn bản | Quyết định |
| Người ký | Trần Văn Tá |
| Ngày ban hành | 2005-01-18 |
| Ngày hiệu lực | 2005-02-22 |
| Lĩnh vực | Kế toán - Kiểm toán |
| Tình trạng | Đã hủy |