Scope of application
01. The Audit standards Vietnam (VSA) has a serial number from group 100 to group 700 applied for the financial statement audit. This Auditing Standard specifies and guides the issues that auditors and auditors (hereinafter referred to as “auditors”) should consider when applying the above Vietnamese Standards on Auditing to the Auditing of financial statements is prepared in accordance with a special purpose financial reporting framework.
02. This Standard applies to an audit of a set of (complete) financial statements prepared in accordance with a special purpose financial reporting framework. Vietnam Auditing Standards No. 805 specifies and guides matters to be aware of when auditing an individual financial report or auditing a specific element, account, or item of a financial report.
03. Rules and Guidelines of this Standard do not supersede regulations and guidelines of other Standards. It also does not specify and address all matters of concern that may be relevant to the particular circumstances of the audit.
Responsibilities of auditors, auditing firms and audited entities
04. The auditor and the firm shall comply with the requirements and instructions in this International Standard in the course of the audit of the financial statements prepared in accordance with the special purpose financial reporting framework. special.
The entity (the customer) and the parties using the results of the audit are required to have the necessary understanding of the requirements and guidelines of this International Standard in order to coordinate work with the auditor and the firm. Solves relationships during a financial report audit for special purposes.
05. When applying Vietnamese auditing standards in the audit of financial statements prepared in accordance with the financial reporting framework for the special purpose and objectives of auditors and auditors math is the proper handling of problems that need attention related to:
(a) Acceptance of audit engagement;
(b) Planning and performance of the audit;
(c) To form an opinion and prepare an audit report on the financial statements.
- Note when accepting audit contracts
- Note when planning and performing audits
- Note when forming an audit opinion and making an audit report