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WAREHOUSE OF ENTERPRISE MANAGEMENT KNOWLEDGE

Specialized content, carefully edited, compiled and updated by the Expertis Committee

Auditing knowledge for directors

47

Banks provide information to tax authorities: Do businesses need to worry?
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
Some new points Decree 102/2021/ND-CP on administrative sanctions in the field of accounting and auditing
How do tax regulations affect the presentation of financial statements?
What information do investors want to read from financial statements?
What is the difference between Compliance Audit and Internal Audit?

Legal provisions on auditing

7

Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
Sanctions for administrative violations on accounting and auditing
Decree 84/2016 / ND-CP on auditing for units with public interest
Independent auditing law
Decree 165 / 2018 / ND-CP on electronic transactions in financial activities
Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing

Audit standards

47

Professional ethical standards of accounting and auditing, issued together with Circular 70/2015 / TT-BTC
Vietnamese framework on guarantee service contracts, issued together with Circular 69/2015 / TT-BTC
Standard No. 4410 on financial information synthesis service, issued together with Circular 68/2015 / TT-BTC
Standard No. 4400 on Contracts for Implementation of Pre-Agreed Procedures for Information, issued together with Circular 68/2015 / TT-BTC
Standard No. 1000 on audit of settlement reports for completed projects, issued together with Circular 67/2015 / TT-BTC
Standard No. 3420 on service contracts to ensure the BC synthesizes TC information according to the convention in the prospectus, issued together with the Circular 66/2015 / TT-BTC

Line of audit updates

7

Data sharing between Social Insurance (SI) and Tax Authority: What are businesses concerned about?
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
How do tax regulations affect the presentation of financial statements?
What information do investors want to read from financial statements?
Accounting for expenses incurred due to the impact of the Covid 19 epidemic
Applying to convert financial statements from VAS to IFRS in Vietnam

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