Vietnamese Auditing Standards
Our Areas
VSA 402 - Audit considerations relating to entities using service organizations
VSA 330 - The auditor's procedures in response to assessed risks
VSA 520 - Analytical procedures
VSA 510 - Initial engagements – opening balances
VSA 705 Audit opinion is not an unqualified opinion
VSA 700 Forming audit opinions and audit reports on financial statements
VSA 320 - Materiality in planning and performing an audit
VSA 315 - Identify and assess the risks of material misstatement through understanding the audited entity and its environment
VSA 620 Using the work of an expert
VSA 610 Using the work of internal auditing
VSA 580 Management representations
VSA 220 - Quality control of auditing activies
VSA 200 - Overall objectives of auditors and auditing firms when conducting audits according to Vietnamese auditing standards
VSA 250 - Considering the observance of laws and regulations in the audit of financial reports
VSA 260 - Communications of audit matters with those charged with governance
VSA 450 - Evaluation of Misstatements Detected During the Audit
VSA 501 - Additional audit evidences for special items and events
VSA 505 - External confirmations
VSA 530 Audit sampling and other selective testing procedures
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