VSA - Hệ thống chuẩn mực kiểm toán Việt Nam bằng tiếng Anh

Được đăng lên bởi bai-tap-on-thi
Số trang: 0 trang   |   Lượt xem: 539 lần   |   Lượt tải: 0 lần
GENERAL PROVISIONS1. This standard aims to prescribe the basic principles andprocedures and guide ways of applying the basic principles and proceduresrelated to the auditors and auditing companies when considering the observanceof laws and regulations by the audited units in the process of auditing thefinancial reports.2. When drawing up plans and carrying out procedures for audit,when evaluating the results and making reports on audit, auditors and auditingcompanies must pay attention to the question that the non-observance of lawsand relevant regulations by audited units may greatly affect the financialreports, though in an audit of financial reports all acts of non-observance oflaws and relevant regulations cannot be fully detected.3. The assessment and determination of acts of non-observance oflaws and regulations generally do not professionally rest with auditors andauditing companies. Where it must be determined whether acts of non-observanceof laws and regulations greatly affect the financial reports or not, theauditors and auditing companies shall have to consult with the legal experts orconcerned functional bodies.4. The regulations and guidance on responsibilities of auditorsand auditing companies in considering "frauds and errors" in an auditof financial reports are prescribed in another specific standard but not inthis standard.5. This standard shall apply to the audit of financial reports andalso to the audit of other financial information as well as relevant servicesof auditing companies. This standard shall not apply to the audit of theobservance, which is performed by auditing companies under separate contracts.Auditors and auditing companies must abide by the provisions ofthis standard when considering the observance of laws and regulations in theprocess of auditing the financial reports.The audited units and the parties using the auditing results musthave necessary knowledge about the principles and procedures prescribed in thisstandard in order to fulfill their duties and coordinate with auditors andauditing companies in dealing with relations in the auditing process.Terms used in this standards are construed as follows:6. Laws and regulations mean legal documents promulgated bycompetent bodies (the National Assembly, the National Assembly StandingCommittee, the State President, the Government, the Prime Minister, theministries and ministerial-level agencies, the agencies attached to theGovernment; joint documents of competent agencies, organizations, People?s Councilsand People?s Committees of all levels and other agencies prescribed by law);documents issued by the superiors of professional societies, Management Boardsand directors, which are not contrary to laws and related to production andbusiness activities as well as economic and financial and accounting managementbelonging to the units? domains.7. Non-observance means acts of wrongly implementing, omitting,inadequately and/or untimely implementing or not implementing laws andregulations, whether unintentionally or intentionally, by units. These actscommitted by collectives, individuals in the names of units or the units?representatives. This standard does not mention acts of non-observancecommitted by collectives or individuals of units but not relating to thefinancial reports of units.CONTENTS OF THE STANDARDThe audited units? responsibility in the observance of laws andregulations8. Directors (or the heads) of the audited units have theresponsibility to ensure that their units strictly observe laws and currentregulations; to prevent, detect and handle acts of non-observance of laws andregulations in their units.9. The audited units must apply measures and procedures to preventand detect acts of non-observance of laws and regulations, including:- Grasping in time the requirements of laws and regulationsrelated to activities of units and applying measures to satisfy suchrequirements;- Establishing and operating an appropriate and efficient internalcontrol system;- Elaborating and following the rules in business activities ofunits, applying measures for monitoring, timely commendation and discipline;- Using legal consultancy services, including financial andaccounting consultancy services in order to properly meet the requirements oflaws and regulations;- Organizing the internal audit sections suitable to the sizes andrequirements of units;- Fully achieving legal documents and relevant regulations whichthe units have to abide by and documents related to cases of dispute, lawsuits.Auditors? scrutiny of the observance of laws and regulations10. The audited units have the responsibility to observe laws andregulations. Through the audit of annual financial reports, the auditors andauditing companies shall help the audited units prevent and detect acts ofnon-observance of laws and regulations.11. The risk which always confronts the audit is that it is verydifficult to detect all errors that greatly affect the financial reports, evenwhen the audit has been carefully mapped out and carried out in strictaccordance with the auditing standards. The causes of the auditing riskinclude:- The units? internal control systems and accounting systems failto fully satisfy the requirements of the legal documents and regulationsrelated to their operations and financial reports;- The internal control systems and accounting systems arehandicapped with potential limitations in preventing and detecting errors andviolations, particularly errors and violations committed as the result ofnon-observance of laws and regulations;- Auditors use the sampling method;- The auditing evidences are often characterized more by judgingand convincing than sure confirmation;- Units may deliberately cover their acts of violation (Example:collusion, cover-up, forgery of documents, deliberately making wrongaccounting?) or deliberately supply false information to auditors.12. When drawing up plans for and performing the audit, auditorsand auditing companies must take professionally cautious attitude (as providedfor in Vietnamese audit standard No. 200), and must pay attention to acts ofnon-observance of laws and regulations, thus leading to errors which greatlyaffect the financial reports. When detecting an act of intentionalnon-observance of laws and regulations, auditors shall have to take intoaccount the possibility of other violations committed by such unit. On thecontrary, if such act is unintentional, the auditors must not necessarily applythe above caution.13. Where the law or an auditing contract requires the report onthe observance of given provisions of law, auditors and auditing companiesshall have to draw up plans for inspection of the observance of such provisionsby the audited units.
VSA - Hệ thống chuẩn mực kiểm toán Việt Nam bằng tiếng Anh - Người đăng: bai-tap-on-thi
5 Tài liệu rất hay! Được đăng lên bởi - 1 giờ trước Đúng là cái mình đang tìm. Rất hay và bổ ích. Cảm ơn bạn!
VSA - Hệ thống chuẩn mực kiểm toán Việt Nam bằng tiếng Anh 9 10 545