Chapter I
GENERAL PROVISIONS
Article 1. Governing scope
This Circular defines the organization and implementation of quality control of audit service, financial report and information examination service, and other assurance services as stipulated in Paragraph 1, Article 40 of the Law on Independent Audits (hereinafter referred to as the audit services) undertaken by certified auditors, auditing enterprises and branches of foreign auditing enterprises in Vietnam.
Article 2. Regulated entities
1. Auditing enterprises operating in Vietnam, branches of foreign auditing enterprises in Vietnam (hereinafter referred to as the auditing enterprises).
2. Certified auditors
3. Professional organizations operating in auditing.
4. Organizations, individuals carrying out the control over the auditing Services.
5. Other relevant agencies, organizations and individuals.
Article 3. Interpretation of terms
In this Circular, the following terms are interpreted as follows:
1. Laws and regulations mean legal documents issued by competent agencies; documents issued by professional organizations, enterprises and other entities without going against the law with which the auditing enterprises must comply.
2. Professional ethics encompass standards of behavior in auditing, examination and other assurance services, and relevant ethical codes.
3. Audit service quality control means inspection of audit service quality and monitoring of auditing activities undertaken by the auditing enterprises and certified auditors in accordance with regulations and procedures constructed and issued by competent agencies aimed at ensuring that auditing enterprises and certified auditors comply with professional ethics, laws and relevant regulations during the operation.
4. Audit service quality inspection means implementation of procedures to assess the audit service quality control system of the auditing enterprises and certified auditors to assess quality of auditing service contracts fulfilled by the auditing enterprises and certified auditors.
5. Monitoring of auditing activity means a process of regular management, examination and assessment of compliance with professional ethics, laws and relevant regulations by the auditing enterprises and certified auditors.
Tìm kiếm
Thông tư 157/2014/TT-BTC quy định về kiểm soát chất lượng dịch vụ kiểm toán do Bộ trưởng Bộ Tài chính ban hành (Bản Word)
Thông tư 157/2014/TT-BTC quy định về kiểm soát chất lượng dịch vụ kiểm toán do Bộ trưởng Bộ Tài chính ban hành (Bản Pdf)