Auditing standards

Title	Text information	Replacement text
Auditing Standard No. 200 on the overall objectives of auditors and audit firms, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 240 on the responsibilities of auditors related to fraud in the audit of financial statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 260 on communicating matters with the management of the audited entity, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 265 on Communicating about Deficiencies in Internal Control with the Board of Directors and Management of the Audited Entity, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 300 on Planning the Audit of Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 320 on Materiality in Audit Planning and Execution, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 330 on the auditor's handling of assessed risks, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 450 on the Assessment of Misconduct Discovered During Auditing, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 500 on Audit Evidence, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard 501 on Audit Evidence for Special Items and Events, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard 505 on External Confirmation Information, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard 510 on First Year Audits – Opening Balances, issued together with Circular No. 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 520 on Analytical Procedures, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 530 on Audit Sampling, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 540 on Auditing Accounting Estimates, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 550 on Related Parties, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 570 on Going Concern, issued together with Circular 214/2012/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard 600 on Considerations When Auditing the Financial Statements of a Group (Including the Work of Auditors of Subsidiary Units), issued together with Circular 214/2012/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 610 on the Use of Internal Auditor Work, issued together with Circular 214/2012/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 620 on the Use of Expert Work, issued together with Circular 214/2012/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 705 on Non-Unqualified Opinions, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 706 on “Matters Requiring Emphasis” and “Other Matters” in the Audit Report on Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 710 on Comparative Information – Corresponding Data and Comparable Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 805 on considerations when auditing individual financial statements and when auditing specific elements, accounts or items of financial statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 810 on Reporting Services for Summary Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 01 on quality control for enterprises performing audits, reviews of financial statements, assurance services and other related services, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 1000 on auditing final project settlement reports, issued together with Circular 67/2015/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 2400 on the review of historical financial statements, issued together with Circular 65/2015/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 2410 on mid-year financial information review performed by independent auditors of the entity, issued together with Circular 65/2015/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 3000 on assurance contracts other than audit and review of historical financial information, issued together with Circular 66/2015/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 3400 on testing future financial information, issued together with Circular 66/2015/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 3420 on service contracts ensuring the aggregation of financial information as conventionally stated in the prospectus, issued together with Circular 66/2015/TT-BTC	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 4400 on contracts for the implementation of pre-agreed procedures for financial information, issued together with Circular 68/2015/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Standard No. 4410 on comprehensive financial information services, issued together with Circular 68/2015/TT-BTC.	Place of issuance: Government Date of issue: 08/12/2025 Effective date: 08/12/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 210 on audit engagements issued together with Circular 214/2012/TT-BTC	Place of issuance: Government Date of issue: 25/11/2025 Effective date: 25/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 220 on Quality Control of Financial Statement Audits, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 25/11/2025 Effective date: 25/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 230 on audit documentation and records, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 315 on the Identification and Assessment of Risks of Material Misstatement, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 402 on factors to consider when auditing entities using external services, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 700 on Forming an Audit Opinion and Reporting on Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 720 on Other Information in Documents Containing Audited Financial Statements, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard 800 on considerations when auditing financial statements prepared under a framework for the preparation and presentation of financial statements for special purposes, issued together with Circular 214/2012/TT-BTC.	Place of issuance: Government Date of issue: 28/11/2025 Effective date: 28/11/2025 Status of validity: Still in effect	Do not apply
Auditing Standard No. 250 on Reviewing Compliance with Laws and Regulations in Auditing Financial Statements, issued together with Circular 214/2012/TT-BTC.
Auditing Standard No. 560 on events occurring after the end of the accounting period, issued together with Circular 214/2012/TT-BTC.
Auditing Standard No. 580 on Written Representations, issued together with Circular 214/2012/TT-BTC