Scope of application
01. This Standard specifies and guides the responsibilities of auditors and auditing firms (hereinafter referred to as "auditors") when perform an audit of the settlement report of a completed project funded by the State. The audit of the statement of the settlement of a project completed under other capital sources is applied in accordance with the provisions and guidelines in this Standard.
This Standard applies to the audit of the finalization of a completed project, including: construction investment projects, work items, planning projects and other investment projects (See paragraph A1 for guidance on this Standard).
The purpose of project finalization report audit
02. The purpose of the completed project settlement report audit is to increase the reliability of the user for the completed project settlement report and to be the basis for the person competent to approve the settlement for consideration. approving the settlement report of a completed project, through the auditor's opinion and the firm's opinion, in terms of material, whether the project implementation process is in compliance with the investment management and settlement report of a completed project that truthfully and reasonably reflect the project settlement situation at the time of reporting, in accordance with accounting standards, accounting regimes and regulations Relevant legislation relating to the preparation and presentation of a project finalization report.
Overall goals of auditors and auditing firms
03. The overall objective of the auditor and the firm when performing an audit of a completed project statement is:
(a) Obtain reasonable assurance that the project implementation process is in compliance with the investment management and finalization reporting of completed project, as a whole, that there are errors. material by fraud or mistake or not. Thereby helping the auditor to give an opinion on whether the project implementation process complies with regulations on investment management and the finalization report of completed projects is prepared in accordance with accounting standards, accounting regime and legal regulations related to the preparation and presentation of the settlement report of completed projects in material aspects;
(b) Prepare an audit report on the settlement of a completed project and communicate in accordance with this Standard and relevant Vietnamese Standards on Auditing, consistent with the auditor's findings. tablets.
Where reasonable assurance cannot be obtained and the exceptional audit opinion is insufficient to inform the intended completion of the project to the user of the project, the auditor shall refuse to present. opinion or withdraw from the audit in accordance with the relevant laws and regulations.
Responsibilities of auditors, auditing firms and audited entities
04. Auditors, members participating in the audit and the firm are required to comply with the provisions and instructions of this Standard and relevant Vietnamese Standards on Auditing, as well as applicable legal requirements. on investment, construction in the process of performing the project audit report audit.
The audited entity (the investor or the investor's representative) and the parties using the results of the audit are required to have an essential understanding of the requirements and guidelines of this Standard and Vietnamese Standards on Auditing Male is involved in fulfilling his or her responsibilities and coordinating work with the firm and the auditor, as well as when dealing with information-related relationships that have been audited.
Full text view Standard number 1000 (Vietnamese)
Full text view Standard number 1000 (English)