Implementation of the New Procedures on Enterprise Auditing from January 05, 2018
Recently, the State Auditor General issued Decision 10/2017/QD-KTNN on promulgating the audit procedures for enterprises.
Article table of contents
Attached to Decision 10 are the following documents:
- Enterprise audit process. This process serves as both the basis for organizing tasks during an audit and the basis for conducting inspections, supervision, assessment of audit quality, and professional ethics of Auditors.- Appendix 01: Guidance on audit procedures for key items of enterprise financial statements;- Appendix 02: Directions for selecting criteria to evaluate the economic efficiency, effectiveness, and operational performance of enterprises.
Decision 10/2017/QD-KTNN is effective from January 05, 2018, replacing Decision 04/2012/QD-KTNN.
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