Specifically, Establish a complete accounting and audit system that is suitable with Vietnam’s management mechanism and regional and world accounting – audit career development is one of important objectives need implementing, issuing so that Vietnam accounting and audit standards can be suitable with international common practices and Vietnam conditions.
For accounting: update and build new standards of enterprise accounting. Within that, update 26 issued accounting standards in 2012 – 2015; build and issue remaining accounting standards in 2016 - 2020; at the same time, consider the standard applications to specialized enterprises. For independent audit: Evaluate applications of 37 new audit standards (issued in 2013); study, update and supplement remaining accounting standards in 2013 – 2015; update international accounting standards and ensure to comply with international audit standards.
Besides, develop market of accounting – audit service such as direct all objectives forced to have financial statement’s audits to implement audit mechanism; expand scale and quantity as well as quality of independent audit enterprises, enterprises supplying accounting services by completing mechanism and career conditions; develop accounting – audit service market by international and mutual agreements for audit career in ASEAN and among Vietnam and countries such as England, Australia and other countries.
This Decision takes effect on the signing date.
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