Application of 09 New Guidelines on Financial Statement Audits from 2018

11:52, 11/07/2024

The State Audit issued Decision 11/2017/QD-KTNN promulgating the Audit Procedure for financial organizations and banks.

Attached are 09 Appendices providing detailed guidance on the content, methods, and procedures for auditing certain general items in the financial statements of financial institutions and banks; replacing the Appendices attached to Decision 06/2012/QD-KTNN. Specifically:

- Appendix I: Audit procedures for the State Bank.- Appendix 2: Audit procedures for the credit activities of commercial banks.- Appendix 3: Audit procedures for the credit activities of the Vietnam Bank for Social Policies.- Appendix 4: Audit procedures for the credit activities and revenue, expenditure of the Vietnam Development Bank.- Appendix 5: Audit procedures for insurers.- Appendix 6: Audit procedures for the Deposit Insurance of Vietnam.- Appendix 7: Audit procedures for Social Insurance.- Appendix 8: Audit procedures for the State Capital Investment Corporation (SCIC).- Appendix 9: Audit procedures for Securities Companies.

Decision 11/2017/QD-KTNN is effective from January 05, 2018.

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