Scope of application
01. This Auditing Standard specifies and guides the responsibility of the auditor and the firm (hereinafter referred to as "the auditor") to disclose additional information in the auditor's report during the audit. The auditor deems it necessary to:
(a) Attracting users' attention to the matters presented or disclosed in the financial statements that are of particular importance to the User's understanding of the financial statements; or
(b) Attracting the user's attention to matters other than those presented or disclosed in the financial statements, which are otherwise appropriate for the user to understand. more about the audit, about the auditor's responsibility or about the audit report.
02. Appendices 01 and 02 This Standard provides list of other Vietnamese Standards on Auditing that specifically states that the auditor is required to add the "Emphasis" or "Other Issue" paragraph to the auditor's report.. In such circumstances, the auditor shall apply the provisions and instructions of this Standard in relation to the form and location of the "Matters to Emphasis" or "Other" paragraphs.
03. The auditor and the firm are required to comply with this Standard's requirements and instructions during the audit process and in preparing the auditor's report in the event of a "Emphasis" or "Problem. other ”to publish audit results of financial statements.
The entity (the customer) and the parties using the results of the audit are required to have an understanding of the audit reporting principles and procedures required by the requirements and in this International Standard for use. correct audit results.
04. The objective of the auditor and the firm, after the auditor's opinion on the financial statements has been formed, is to attract the user's attention (when the auditor deems it necessary). To the following matters, by adding explicit information to the audit report:
(a) An issue that is particularly important for users to understand the financial statements, even though the matter is properly presented or disclosed in the financial statements; or
(b) Any other matter (if applicable) that would otherwise be appropriate for the user to better understand the audit, the auditor's responsibility or the auditor's report.
- Paragraph "The issue to emphasize" in the audit report.
- Paragraph "Other matter" in the audit report.
- Talking with the management of the audited unit.
Instructions for application
01. When implementing this Standard, it is necessary to refer to Vietnamese Auditing Standard No. 200.
02. Circumstances may require the presentation of the "Emphasizing Issues" paragraph in the auditor's report.
03. Circumstances may require the presentation of the “Other Issues” paragraph and the presentation of the “Other Issues” paragraph in the auditor's report.
04. Talking with the management of the unit being audited
Note that when a repeat of a specific issue in the auditor's “Other matter” paragraph about a specific issue is presented in a follow-up audit, the auditor may not need to discuss the issue with governance. that problem in the following audit.
05. Appendix 1
List of other Vietnamese auditing standards with provisions on the paragraph "Matters to emphasize" (note this list does not replace specific regulations and guidelines in other VN audit standards):
(1) Paragraph 19 (b) Vietnamese Standard on Auditing 210;
(2) Paragraph 12 (b) and paragraph 16 of the Vietnamese Standards on Auditing 560;
(3) Paragraph 19 of the Vietnamese Standards on Auditing No. 570;
(4) Paragraph 14, Vietnam Standard on Auditing No. 800.
06. Appendix 2
List of other Vietnamese auditing standards with provisions on the paragraph "Other matters" (note this list does not replace specific regulations and guidelines in other VN audit standards):
(1) Paragraph 12 (b) and paragraph 16 of the Vietnamese Standards on Auditing 560;
(2) Paragraphs 13 - 14, 16 - 17 and paragraph 19 of the Vietnamese Standards on Auditing 710;
(3) Paragraph 10 (a) Vietnamese Standard on Auditing No. 720.
Full text view Auditing Standard No. 706