What does the Vietnamese auditing standards system include? Please refer to the 37 auditing standards in the following article by MISA MeInvoice .
Note: Before learning about auditing standards, you can learn the general information you need to know about auditing in the article below.
What is auditing? What do auditors have to do?
Table of Contents Hide
1. What are auditing standards?
2. Meaning of auditing standards
3. Overview of 37 auditing standards
3.1. 37 specific auditing standards and related standards
3.2. Contents of 37 auditing standards
Conclusion
1. What are auditing standards?
Vietnam auditing standards
Standards are the minimum principles or standards for members to follow and serve as the basis for evaluating work quality.
Auditing is the process of collecting, processing and evaluating evidence related to the financial information being examined provided by accounting personnel or related individuals and departments for the purpose of reporting on the reasonableness and honesty between that information and established standards.
Thus auditing standards are the general norms
standards, and measures of audit work australia telegram data quality and the basis for auditors, audit members, and related parties to comply with and implement in order to give opinions on audited reports.
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2. Meaning of auditing standards
The system of auditing standards is the regulations and guidelines on requirements, principles, auditing procedures and handling of relationships arising in auditing activities, which state auditors must comply
with when conducting auditing activities.
Therefore, full compliance with the exploring cutting-edge ai technologies regulations and guidelines of auditing standards will ensure and contribute significantly to improving the quality of auditing activities, enhancing the value and usefulness of audit opinions and consumer data audit reports. This will contribute to transparency, publicity and health of the national economy and finance, preventing and detecting errors and fraud in the management and use of State finances and resources.
3. Overview of 37 auditing standards
3.1. 37 specific auditing standards and related standards
No. 1. Quality control standard No. 1 – Quality control of enterprises performing audits, reviews of financial statements, assurance services and other related services (VSQC1).