{"id":3299,"date":"2023-03-17T02:17:59","date_gmt":"2023-03-17T02:17:59","guid":{"rendered":"https:\/\/mva.vn\/?page_id=3299"},"modified":"2023-04-18T04:01:37","modified_gmt":"2023-04-18T04:01:37","slug":"dich-vu-kiem-toan-danh-nghiep","status":"publish","type":"page","link":"https:\/\/dichvuketoan.net.vn\/en\/dich-vu-kiem-toan-danh-nghiep\/","title":{"rendered":"Corporate Auditing Services"},"content":{"rendered":"

Corporate Auditing Services<\/strong><\/h2>\n

AUDIT<\/p>\n

I.\u00a0What is an\u00a0audit ?<\/p>\n

Accounting and Auditing are two directly related fields.\u00a0Basically, accounting provides information about an organization’s finances through financial statements.<\/p>\n

The main job of the Auditor is to check and verify the truthfulness of the financial statements, thereby providing the most accurate information about the financial position of the organization.\u00a0In other words, auditing is the process of collecting and evaluating evidence related to audited financial information (provided by accountants) in order to determine and report on the degree of correspondence between that information. with established standards.<\/p>\n

It can be said that auditing is aimed at a lot of people, who are interested in the financial situation of an organization but do not have professional knowledge in finance and accounting;\u00a0That’s why they need auditors to learn and make appropriate assessments to help them make the most accurate judgments.<\/p>\n

II.\u00a0Enterprises are required to audit<\/p>\n

1. Enterprises and organizations for which annual financial statements are required by law must be audited by auditing firms or branches of foreign auditing firms in Vietnam, including:<\/p>\n

a) Foreign-invested enterprises;<\/p>\n

b) Credit institutions established and operating under the Law on Credit Institutions, including foreign bank branches in Vietnam;<\/p>\n

c) Financial institutions, insurance enterprises, reinsurance enterprises, insurance brokerage enterprises, branches of foreign non-life insurance enterprises.<\/p>\n

d) Public companies, issuers and securities trading organizations.<\/p>\n

2. Other enterprises and organizations are required to audit in accordance with relevant laws.<\/p>\n

3. Enterprises and organizations must be audited by auditing firms or branches of foreign auditing firms in Vietnam, including:<\/p>\n

a) State enterprises, except for state enterprises operating in the fields of state secrets as prescribed by law, must have their annual financial statements audited;<\/p>\n

b) Enterprises and organizations implementing projects of national importance, group A projects using state capital, except for projects in the field of state secrets as prescribed by law must be audited for the final settlement report of the completed project;<\/p>\n

c) Enterprises and organizations in which state-owned groups or corporations hold 20% or more voting rights at the end of the fiscal year must have their annual financial statements audited;<\/p>\n

d) Enterprises in which listing organizations, issuers and securities trading organizations hold 20% or more voting rights at the end of the fiscal year must have their annual financial statements audited. year;<\/p>\n

e) Auditing firms, branches of foreign auditing firms in Vietnam must have their annual financial statements audited.<\/p>\n

4. Enterprises and organizations that are required to audit annual financial statements specified in Clauses 1 and 2 of this Article if required by law to prepare consolidated financial statements or financial statements as prescribed by law. the consolidated financial statements or the consolidated financial statements must be audited.<\/p>\n

5. The completed audit of financial statements and project settlement reports for enterprises and organizations specified at Points a and b, Clause 2 of this Article does not replace the audit by the State Audit.<\/p>\n

6. Enterprises and other organizations are voluntarily audited.<\/p>\n

III.\u00a0Jobs at Auditor MVA<\/p>\n

\"1\ufe0f\u20e3\"\u00a0\u00a0Audit planning<\/p>\n

Audit planning is the first and very important step in the auditor’s work, because it has the meaning of orientation for the entire activities later.\u00a0If you have a good plan, everything will go smoothly and you will always be able to cope with situations that arise.<\/p>\n

\"2\ufe0f\u20e3\"\u00a0\u00a0Building an audit program<\/p>\n

The skill of building an audit program is also indispensable for any auditor.\u00a0It helps the auditor’s work to be accurate and rigorous.\u00a0In the audit program, the auditor determines the number and order of steps from the beginning to the end of the audit work.<\/p>\n

\"3\ufe0f\u20e3\"\u00a0\u00a0Collecting information by audit methods<\/p>\n