Quyết định 03/2005/QĐ-BTC
DECISION OF THE FINANCE MINISTER
Promulgating six Vietnam auditing standards (phase 6)
THE FINANCE MINISTER
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries, ministerial-level agencies;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government's Decree No.105/2004/ND-CP of March 30, 2004 on Independent Audit;
At the proposals of the Directors of the Accounting and Auditing Regime Department and of the Ministry Office,
DECIDES:
Article 1.- To promulgate six (6) Vietnam Auditing Standards (phase 6) with their following numbers and names:
1. Standard 402 - Elements to be taken into consideration upon audit of units using outside services.
2. Standard 620 - Using experts' materials.
3. Standard 710 - Comparative information.
4. Standard 720 - Other information in documents containing audited financial statements.
5. Standard 930 - Financial information-compiling services.
6. Standard 1000 - Audit of completed investment capital settlement reports.
Article 2.- Vietnam Auditing Standards promulgated together with this Decision shall apply to independent audit of financial statements and audit of completed investment capital settlement reports. The services of auditing other financial information and relevant services of audit companies shall comply with specific regulations of each standard./.
Thuộc tính văn bản
- Số ký hiệu
- 03/2005/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 18/01/2005
- Ngày có hiệu lực
- 22/02/2005
- Ngày đăng Công báo
- 01/01/2014
- Tình trạng hiệu lực
- Còn hiệu lực
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Thứ trưởng
- Người ký
- Trần Văn Tá
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