THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 143/2001/QD-BTC
 
Hanoi, December 21, 2001
 
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON AUDITING (BATCH 3)
THE MINISTER OF FINANCE
 
- Pursuant to Decree 15/CP dated 2 March 1993 of the Government on assignment and authority of, and responsibility for, State management by ministries and ministry-level agencies;
- Pursuant to Decision 178/CP dated 28 October 1994 of the Government on the assignment, authority and organization of the Ministry of Finance;
- Pursuant to Decree 07/CP dated 29 January 1994 of the Government promulgating the Regulation on independent auditing in the National Economy;
- In response to the requirement of reforming economic and financial management, upgrading and controlling the independent audit quality in the national economy and strengthening the reliability of financial information in the national economy;

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Upon the proposal by the Director of the Accounting Policy Department and Chief of the Ministry’s Office,
 
DECIDES:
 
Article 1. To promulgate six (06) Vietnamese Standards on Auditing (Batch 3) with the codes and titles as follows:

 

1. Standard No. 240 -
Fraud and Error
2. Standard No. 300 -
Planning
3. Standard No. 400 -
Risk Assessment and Internal Control
4. Standard No. 530 -
Audit Sampling and Other Selective Testing Procedures
5. Standard No. 540 -
Audit of Accounting Estimates
6. Standard No. 610 -
Considering the Work of Internal Auditing
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