Scope of application
01. Vietnamese auditing standards (VSA) with numbers between 100 and 700 are applicable to the audit of financial statements and, if necessary, also apply to an audit of historical financial information. 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 individual financial statements or auditing a specific element, account or item of a financial report. These individual financial statements or specific elements, accounts, or items may be prepared under either the general purpose financial reporting framework or the financial reporting framework. key for special purposes. When the auditor's individual financial statements or specific elements, accounts, or items are prepared in accordance with a special-purpose financial reporting framework, the requirements are also applicable to the auditor. and instructions of Vietnam Auditing Standards No. 800 (See paragraphs A1 - A4 for guidance in this Standard).
02. This Auditing Standard do not apply for the component auditor's report on the basis of the results of the engagement or review of the component auditor's financial information at the request of the engagement team. Group for the audit of group financial statements (See Vietnamese Standard on Auditing 600).
03. The provisions and guidelines of this Auditing Standard do not supersede those of other Standards. It also does not specify and address all matters that may be relevant to the specific circumstances of the audit.
Responsibilities of auditors, auditing firms and audited entities
04. The auditor and the firm (hereinafter referred to as “the auditor”) are required to comply with the requirements and guidelines of this Standard in the audit of the individual financial statements or the auditor. element, account or specific item of a financial statement.
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. Solving relationships in the audit process.
05. Objectives of auditors and auditing firms, when applying Vietnamese auditing standards to the audit of individual financial statements or audit of specific elements, accounts, items of a report Financial statements, is to focus on notes regarding:
(a) Acceptance of audit engagement;
(b) Planning and performing the audit; and
(c) To form an opinion and prepare an audit report on the individual financial statements or on a specific element, account or item of a financial report.
- Note when accepting audit contracts
- Note when planning and performing audits
- Attention when forming an audit opinion and making an audit report
- Appendix 01
- Appendix 02
Full text view Auditing Standard No. 805