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Insights
Independent Audit Publication
FAQ
Please click on the questions below for more information
A. OVERVIEW ABOUT INDEPENDENT AUDIT
What is independent audit? What types of enterprises that must be subject to independent audit? Are consolidated and compiled financial statements subject to independent audit? What are benefits of independent audit?
What do independent audit standards and regulations include? What are the main contents?
How is an audit report made? Is it right that an unqualified opinion means that there is no material misstatements in the reports? How to understand about material misstatements?
If financial statements have fraud misstatements, who will hold the responsibility and how? Why independent audit may not find out the fraud misstatements? What guidance do the audit standards provide regarding frauds?
The role of independent auditing in Vietnam
What is the definition of related parties according to auditing standards (independent audit)? How do the definitions of related parties differ according to accounting, independent audit, and tax provisions?
What should the companies keep in mind for first-year audits?
According to the standard of independent auditing, how does an auditor collect audit evidence for the existence of inventory?
B. FOR ENTERPRISES USING INDEPENDENT AUDIT SERVICES
What should enterprises pay attention when selecting/ changing audit firms?
What are fines for enterprises if violating the regulations regarding using independent audit services?
Enterprises using independent audit services: rights and responsibilities?
Can enterprises use figures and data extracted from the audited financial statements for other public documents?
What should enterprises do when auditors require to provide confidential documents?
My new audit firm requires me to provide documents and data of the previous years which were already audited by other auditors. Why?
Sending confirmation letter: Who should do it?
I note that some audit firms focus on checking supporting documents and others focus on accounting processes, control environment,… Which is right?
My enterprise has the financial statements annually audited with unqualified opinion, but why there are still many tax-filing issues and additional tax liabilities of previous years found by the tax authorities
More insights
Related regulations
At Crowe Vietnam, we offer a full range of tailor-made Independent Audit services that meeting the exact requirements of each individual client.
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