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MINISTRY
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 183/2013/TT-BTC
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Hanoi,
December 04, 2013
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CIRCULAR
ON INDEPENDENT AUDIT FOR PUBLIC INTEREST UNIT
Pursuant to the Law on Independent Audit No.
67/2011/QH12 dated March 29, 2011;
Pursuant to the Securities Law No.
70/2006/QH11 dated June 29, 2006 and the Law amending and supplementing a
number of articles of the Securities Law No.62/2010/QH12 dated November 24,
2010;
Pursuant to Decree No. 118/2008/ND-CP dated
November 27, 2008 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to Decree No. 17/2012/ND-CP dated
March 13, 2012 of the Government detailing and guiding the implementation of
some articles of the Law on Independent Audit;
At the request of the Director of Accounting
and Auditing Policy Department,
Minister of Finance issues the Circular on
independent audit for public interest unit.
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GENERAL REGULATIONS
Article 1. Scope of
adjustment
1. This Circular provides for independent audit
for public interest unit. The public interest unit is the unit specified in
Article 4 of this Circular.
2. Independent audit for credit institution,
which is the public company, and the credit institution listing and offering
securities to the public must apply the provisions of this Circular, the Law on
credit institutions and relevant laws;
Article 2. Subjects of
application
1. The accredited audit organizations and the
accredited registered auditors;
2. Public interest unit;
3. Other organizations and individuals involved
in auditing financial reports, financial information and other reports of
public interest units;
Article 3. Explanation of
terms
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1. “Annual financial report of public
interest unit ” is the financial report, which is prepared under
regulations of law on accounting, including the separate financial report, the
general financial report and the consolidated financial report of the public
interest unit if this unit is subject to generalize financial report or
consolidate financial report under the regulations of law on accounting;
2. " Audit organization” is an audit
enterprise or branch of foreign audit enterprise legally operating in Vietnam;
3. " Accredited audit organization”
is the audit organization which the competent state authorities have approved
its audit and examination of financial report, financial information and other
reports of public interest units;
4. “Accredited registered auditor” is the
auditor whose audit and examination of financial report, financial information
and other reports of public interest units are approved by the competent state
authorities;
5. “Competent authorities granting
accreditation” are the Ministry of Finance granting the accredited audit to
other public interest units; the State Securities Commission granting the
accredited audit to the public interest unit in the field of securities;
Article 4. Public interest
unit
Within the guiding scope of this Circular, the
public interest unit includes:
1. The public interest units in the field of
securities includes the large-scale public companies, listing organizations,
organizations issuing securities to the public, securities companies,
securities investment companies, funds and fund management companies.
2. Other public interest units include:
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b) Insurance enterprises, re-insurance
enterprises, insurance brokerage enterprises, branches of foreign non-life
insurance enterprises (except for insurance enterprises under the provisions in
Clause 1 of this article);
c) Other enterprises and organizations related
to the public interests due to the nature and scale of activities of those
units under the regulations of law.
The concept of large-scale public company is
specified in Clause 2, Article 2 of Circular No. 52/2012/TT-BTC dated April 05,
2012;
Article 5. Audit and
examination of financial report of the public interest unit
1. Annual financial report and other reports of
the public interest unit must be audited under the regulations of competent
state authority;
2. Quarterly and semi-annual financial reports
of the public interest unit if required by law to be audited and examined
before publicity, they must be examined by the accredited audit organizations
under the provisions of this Circular;
Chapter II
SPECIFIC REGULATIONS
Article 6. Conditions for
accredited audit organization
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a) Having valid Certificate of eligibility for
audit service business issued by the Ministry of Finance;
b) Having chartered capital or allocated capital
(for branch of foreign audit enterprise in Vietnam) from 04 billion dong or
more and must constantly maintain equity on its balance sheet not less than 4
billion dong. From the approved period for 2016, the above capital shall be 6
billion dong or more;
c) Having a number of registered auditors of 07
or more, including the Director or General Director and meeting the standards
specified in Article 8 of this Circular. From the approved period for 2016, the
number of registered auditor shall be 10 or more;
d) Having the time of audit operation in Vietnam
at least 24 months from the date the competent authorities have certified the
list of first registration of audit practice or from the date of being granted
with the first Certificate of eligibility for audit service business to the
date of submitting dossier for registration of audit performance;
dd) Having issued the audit report on financial
report for at least 100 customers from January 01 of the year of application to
the date of submission of registration dossier. From the approved period for
2016, the number of customer shall be 250 customers;
Where the audit organization accredited in the
year of application, it must have additional conditions that it has issued the
audit reports (or report of examination result) and financial report for at
least 05 customers that are public interest units from January 01 of the year
of application to the date of submission of application for registration of
audit performance. From the approved period for 2016, the minimum number of
customer shall be 10 customers;
e) Having the quality control system meeting the
requirements under the regulations of Vietnam auditing standard;
g) Having bought the occupational liability
insurance or appropriated the contingency reserve for occupational risk under
the provisions of Ministry of Finance;
h) Subject to cases of consideration and
approval specified in Article 12 of this Circular;
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2. The accredited audit organization performing
the audit for the public interest unit in the field of securities, in addition
to satisfying the conditions specified at Points a, b, e, g, h, i, Clause 1 of
this Article, must meet the following conditions:
a) Having a number of registered auditors of 10
or more, including the Director or General Director and meeting the standards
specified in Article 8 of this Circular. From the approved period for 2016, the
number of registered auditor shall be 15 or more;
b)
Having the time of audit operation in Vietnam at
least 36 months from the date the competent authorities have certified the list
of first registration of audit practice or from the date of being granted with
the first Certificate of eligibility for audit service business to the date of
submitting dossier for registration of audit performance;
c) Having issued the audit report on financial
report for at least 150 customers from January 01 of the year of application to
the date of submission of dossier for registration of audit performance. From
the approved period for 2016, the number of customer shall be 300 customers;
Where the audit organization accredited in the
year of application, it must have additional conditions that it has issued the
audit reports (or report of examination result) and financial report for at
least 10 customers that are public interest units from January 01 of the year
of application to the date of submission of application for registration of
audit performance. From the approved period for 2016, the minimum number of
customer shall be 20 customers;
Article 7. Cases where the
accredited audit organization is not entitled to perform the audit for public
interest unit
In addition to the cases specified in Article 9
of Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government detailing
and guiding the implementation of a number of the Law on independent audit, the
accredited audit organization must not perform the audit for the public
interest unit in the following cases:
1. Audit organization is the customer that is enjoying
the preferential conditions outside the normal level of units with the public
interest.
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Article 8. Standards for
accredited registered auditor
In addition to the standards specified in the
Law on independent audit, the accredited registered auditor must have the
following standards:
1. Having name in the list of auditors who are
qualified for practicing audit in the approved period which the Ministry of
Finance makes public at the time of submitting dossier for registration of
audit performance;
2.
Having at least 24 months of actual practice of
audit in Vietnam from the date the competent authority has certified the
eligibility for practice of audit to the date of submitting dossier to the date
of submitting dossier for registration of audit performance;
Article 9. Consideration and
approved period
The consideration and approval for the audit
organization and registered auditor qualified and eligible for auditing the
public interest unit are done once for every year. The approved period is based
on solar calendar from January 01 to December 31;
Article 10. Dossier for
registration of audit performance for public interest units
1. Application for registration of audit
performance for public interest units (Form in Appendix 01);
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3. Copy of Certificate of eligibility for audit
service business;
4. List of registered auditors approved for
accreditation, specifying the actual time (number of month) of practicing audit
in Vietnam from the date of being certified with sufficient eligibility for
practice of audit by the competent authority;
5. Report on financial situation and operation
of the audit organization in the preceding year, including:
a) Financial report which has been audited;
b) List of customers specified at Point dd,
Clause 1 or Point c, Clause 2, Article 6 of this Circular;
c) Organization, operation and audit experience
of registered auditor and audit organization;
d) Violations of law which have been
administratively sanctioned of the audit organization (if any);
dd) Major changes in financial year affecting
the organization, operation and result of business operation of the audit
organization (such as increase or decrease of capital contributors or chartered
capital);
e) Major changes in the year relating to the
registered auditor (increase or decrease of registered auditor, occupational
ethic violation of registered auditor);
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6. Certified copy of valid contract or
certificate of occupational liability insurance in case where the audit
organization does not appropriate the contingency reserve for occupational
risk;
7. In case of second registration onwards, the
audit organization shall not have submit documents specified in Clause 2 and 3,
Point c and g, Clause 5, Clause 6 of this Article if there is no change
compared with the first registration;
Article 11. Consideration,
approval and publicity of list of registered audit organizations and auditors
1. From October 01 to October 20 annually, the
audit organization shall submit 01 set of dossier specified in Article 10 of
this Circular to the Ministry of Finance to be approved for performance of
audit for the public interest unit. In case where the audit organization
registers the audit for the public interest unit in the field of securities, it
shall also submit 01 set of dossier to the State Securities Commission;
2. During the consideration, if the dossier is
not in accordance with the regulation, within 10 days after the receipt of
dossier, the competent authority shall approve the audit organization’s request
for completion of dossier. The audit organization must complete its dossier
before November 05. In case where the dossier does not meet the requirement as
prescribed, the comptent authority shall notify in writing the audit
organization;
3. The Ministry of Finance shall consider,
approve and publicize the list of registered audit organizations and auditors
approved for performing the audit for the public interest unit (Form in
Appendix 02a and 02b) before November 05 annually on its website. The
registered audit organizations and auditors named in this list shall perform
the audit for the public interest unit specified in Clause 2, Article 4 of this
Circular;
The State Securities Commission shall consider,
approve and publicize the list of registered audit organizations and auditors
approved for performing the audit for the public interest unit in the field of
securities before Novermber 20 annually on its website. The registered audit
organizations and auditors named in this list shall perform the audit for the
public interest unit specified in Clause 1, Article 4 of this Circular;
4. Based on the list of registered audit
organizations and auditors approved for performing the audit for the public
interest unit shall choose the registered audit organizations and auditors to sign
contract for performance of audit for its unit. The list of registered audit
organizations and auditors accredited for performing the audit for the public
interest unit and the list of registered audit organizations and auditors
approved for performing the audit for the public interest unit in the field of
securities shall be updated when there is a decision on change from the
competent authority
Article 12. Cases not
subject to consideration and approval
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a) The audit organization is suspended for its
audit service business activities under regulations of law on independent
audit;
b) The audit organization has failed to remedy
its violation on the requirement of the competent state authorities;
c) The audit organization has complaints about
the result of audit which has been concluded by the competent state authorities
that there are certain violations;
d) The audit organization whose quality of audit
does not meet the requirement under the result of inspection or conclusion of
competent agency or organization in the year to be considered;
dd) The registered auditor in charge of audit
dossier has the quality of audit which does not meet the requirements under the
result of inspection or conclusion of competent agency or organization in the
year to be considered;
e) The registered audit organizations and
auditors have acts of violation of law related to the practice of audit and
have been handled for administrative violation under regulations of law in the
year to be considered;
g) The registered audit organizations and
auditors commit the forgery or perjury in declaration of information in the
dossier for registration of audit participation;
h) The registered audit organizations and
auditors fail to explain or properly explain or have not provided information
and data related to the audit activities on the requirements of the competent
state authority;
i) The registered audit organizations and
auditors whose accredited auditing capacity have been annulled within 24 months
after the annulment;
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l) Other cases as prescribed by law;
2. The registered audit organizations and
auditors are subject to the cases specified at Point d, dd, g, h, Clause 1 of
this Article, after 12 months from the handling decision of the competent
authorities, they shall be considered and approved;
3. The registered audit organizations and
auditors fail to register the audit performance or have registered but have
been disapproved, they shall not be entitled to perform the audit contracts and
other signed assurance services and must not sign any new contract with the
public interest unit;
Article 13. Suspension or
annulment of accredited auditing capacity
1. The registered audit organizations and
auditors whose accredited auditing capacity shall be suspended in the following
cases:
a) The accredited audit organization voluntarily
withdraw its application for registration of audit performance;
b) Committing the violations of the obligations
specified in Clauses 4, 5, 6, 7, Article 14 of this Circular;
c) The audit quality has not meet the
requirements under the result of inspection or conclusion of the competent
agency or organization based on accounting standards, accounting regulations,
auditing standards and relevant laws;
d) The audit organization does not have a
sufficient number of accredited registered auditors under the provisions at
Point c, Clause 1 or Point a, Clause 2, Article 6 of this Circular within 03
consecutive months;
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e) The audit organization whose audit service
business is suspended under the regulations of law on independent audit;
g) The registered auditor has complaints about
the result of audit which has been concluded by the competent state authorities
that there are certain violations;
h) The registered auditor whose practice of
audit has been suspended under the regulations of law on independent audit or
the registered auditor’s Certificate of audit practice registration is expired
or invalid;
2. The registered audit organizations and
auditors whose accredited auditing capacity have been suspended from the
effective date of suspension decision and with its specified time;
3. The registered audit organizations and
auditors whose accredited auditing capacity have been annulled in the following
cases:
a) The audit organization is revoked its
Certificate of eligibility for audit service business or Certificate of
business registration, Certificate of enterprise registration or Investment
Certificate; the registered auditor whose auditor's Certificate or Certificate
of audit practice registration;
b) Committing serious violation (such as
repetitive and systematic violation) of obligation specified in Clauses 4, 5,
6, 7, Article 14 of this Circular;
c) Committing violation of provisions in Article
7 of this Circular;
4. The registered audit organizations and
auditors whose accredited auditing capacity have been annulled shall be
considered for re-accreditation after 24 months after the annulment;
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Article 14. Obligations of
audit organization and accredited registered auditor
1. Complying with obligations specified in
Article 18 and 29 of the Law on independent audit;
2. Mastering and regularly updating regulations
of law related to the financial report of the unit audited;
3. Performing the audit and issuing the audit
report to the public interest unit in the approved period specified in Article
9 of this Circular;
4. Explaining and providing information and data
related to the audit activities on the requirement of competent state
authorities;
5. During the process of audit, if detecting the
audited unit does not comply with the law and regulations related to the
preparation and presentation of audited financial report, the audit
organization or the accredited registered auditor shall inform in writing and
require the audited unit to take preventive and remedial measures and handle
the violations. If the audited unit fails to take remedial measures or handle
violation, the audit organization or the accredited registered auditor shall
record comments in the audit report or the management letter in accordance with
the auditing standards. After issuing the audit report, if suspecting or
detecting the audited unit has significant violations due to noncompliance with
law and regulations related to audited financial report, the audit organization
or the accredited registered auditor must inform in writing the audited unit
and the third person in accordance with Vietnam auditing standard and inform
the competent authorities granting accreditation;
6. Fully and promptly issuing the management
letter to inform the audited unit of:
a) Important contents detected during the audit,
especially serious deficiencies in internal control related to the preparation
and presentation of financial report;
b) The limited audit scope leads to the
exceptional opinion in the audit report and this limitation is caused from
customers and audited units;
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d) The noncompliance with the law related to the
preparation and presentation of financial report may cause significant mistakes
in the financial report;
For the contents specified at Point d of this
Clause, inform in writing the owner’s representative (Company Chairman,
Executive Board, member Board and other owner’s representative (if any) as
prescribed by law) of the audited unit and the competent authorities granting
accreditation within 30 days after the auditor and audit organization issue the
official written conclusion on the auditing opinions or from the day the
registered auditor and the audit organization have sufficient rational grounds
to determine the audited unit has not complied with the law;
7. Do not assign a part or the whole auditing
work over the public interest unit to the unaccredited audit
organization, except for using expert’s work in accordance with the auditing
standard. In case of partnership activities in auditing the public interest
unit, only do it between the accredited audit organizations;
8. Making a report to the competent authority
granting accreditation upon change of name, head office, field of practicfe,
list of registered auditors and the changes that lead to the non-eligibility
for audit accreditation within 10 days after the changes;
9. Developing and operating the internal quality
control system under regulations of the Ministry of Finance;
10. Fully and promptly handling the proposals
for problems and mistakes detected in the inspection and examination of
quality;
11. Keeping information confidential as
prescribed by law;
12. Performing other obligations as prescribed
by law;
Article 15. Supervisions
and inspection of quality
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2. The Ministry of Finance shall supervise and
inspect the accredited audit organization performing the audit for the public
interest unit. The State Securities Commission shall directly supervise and
examine the accredited audit organization performing the audit for the public
interest unit in the field of securities;
3. Content of supervision and examination:
a) Supervising the conditions approved for audit
for the public interest unit of audit organizations in the approved period;
b) Supervising the publication of information in
transparency reports specified in Article 16 of this Circular;
c) Assuming the prime responsibility for and
coordinating with the Vietnam Association of Certified Public Accountants to
inspect the quality of auditing services of the accredited audit organizations;
d) Handling and publicizing on their websites
the result of handling of violations detected through inspection of quality of
auditing services of the accredited audit organizations;
4. The inspection of quality of audit is done in
accordance with regulations on inspection of quality of auditing services. In
addition to periodical inspection, the irregular inspection may be done if the
accredited audit organization has signs of violation of law, accounting and
auditing standards;
5. The scope of inspection of quality of
auditing services includes: inspection of quality service system of the
accredited audit organization, inspection of auditing dossiers, inspection and
evaluation of compliance with auditing standards and requirements on the
independence and occupational ethics;
6. After each inspection, the report on
inspection result must be made. The report must specify each step of inspection
process, the contents and work of inspection, procedures for inspection done,
conclusion on inspection result, the problems and proposals for remedy;
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Article 16. Transparency
report
1. Within 90 days from the end of financial
year, the accredited audit organization must publicize on its website its
annual transparency report (Form in Appendix 03) within at least 12 months;
2. The transparency report must be regularly
updated with information within 30 days after changes;
Article 17. Responsibility
of public interest unit
1. Choosing the accredited registered audit
organization and the auditor to perform the audit of reports specified in
Article 5 of this Circular;
2. Do not choose another accredited audit
organization to issue its opinion on the financial report when that financial
report has been audited by an accredited audit organization, unless otherwise
permitted under the regulations of law.
3. Terminating the implementation of audit
contract signed with the accredited audit organization in case where that audit
organization whose accredited auditing capacity is suspended or annulled or
where that audit organization is no longer the accredited audit organization.
Choose another accredited registered audit organization and the auditor to
perform the audit of reports under the provisions in Article 5 of this
Circular;
4. Requesting the accredited registered audit
organization to change the registered auditor in case where that auditor whose
accredited auditing capacity is suspended or annulled or where that auditor is
no longer the accredited auditor;
5. Making a report to the competent authorities
granting the accreditation to the audit organization performing the audit for
its unit on the reason for change of accredited raudit organization compared
with the preceding year and the reasons for change of accredited audit
organization that is performing the audit (if any);
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7. Explaning or providing information and data
related to the financial report which has been audited on the requirement of
the competent authorities;
8. Fulfilling all obligations specified in
Article 39 and responsibilities specified in Article 57 of the Law on
independent audit and other current regulations of law on independent
accounting;
Chapter III
IMPLEMENTATION
ORGANIZATION
Article 18. Implementation
organization
1. This Circular takes effect since January 18,
2014 and supersedes Decision No. 89/2007/QD-BTC dated October 24, 2007 of the
Minister of Finance on issuing Regulation on selection of audit enterprise
accredited for performing audit for issuing organization, listing organization
and securities trading organization;
2. For the approved period of 2014:
a) The audit organization registering to perform
the audit for the public interest unit in the field of securities must comply
with the provisions on conditions and dossier under the Decision No.
89/2007/QD-BTC dated October 24, 2007
b) The audit organization currently providing
the audit services as prescribed shall request in writing the Ministry of
Finance before January 20, 2014 to be approved for auditing the other public
interest units. The Ministry of Finance shall publicize the list of registered
audit organizations and auditors accredited for performing the audit for the
public interest unit before January 31, 2014 on its website;
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4. The Ministries, sectors, People’s Committees
of provinces and centrally-affiliated cities are liable to guide the
implementation of this Circular;
5. Any problem arising during the implementation
of this Circular should be promptly reported to the Ministry of Finance for
study and settlement.
FOR THE
MINISTER
DEPUTY MINISTER
Tran Xuan Ha
Appendix 01
(Issued
together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the
Ministry of Finance)
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APPLICATION FOR REGISTRATION OF
AUDIT PERFORMANCE FOR PUBLIC INTEREST UNIT
Year
...
To:.......................................................
1. Company
name:.............................................................................................
2.
Address:.....................................................................................................
3. Tel:....................
Fax:........................ Email:.................................
4. Type of business (Limited
liability, partnership, private)..............................
5. Certificate of business
registration (or Certificate of enterprise registration or Investment Certificate)
No.:......issued on date.....by (name of competent authorities)...
6. Certificate of
eligibility for audit service business No….issued on date…..issued by…
...
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8. Charter capital, equity
on the balance sheet at the end of the latest fiscal year (or actually
contributed equity at the time of registration): ........... .
9. A number of registered auditor
requesting the accreditation: ....person
10. A number of customers whose
financial reports have been audited: Year....:...
Does the company....registered for
auditing the public interest unit in the field of securities?
□ Yes.
□ No.
The company and its registered
auditored are qualified and eligible under the provision in Circular No.
183/2013/TT-BTC dated December 04, 2013 of the Ministry of Finance on
independent audit for the public interest unit.
Documents attached to the
application, including:
(1) Certified copy of Certificate of business registration, Certificate of enterprise
registration or Investment Certificate and company Charter;
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(3) List of registered auditors
requesting the accreditation;
(4) Report on
financial situation and business operation of audit organization in previous
year, including:
a) Financial report audited in
the year....;
b) List of audited customers
whose financial report have been audited issue their financial reports in the
preceding year;
c) List of customers as the public
interest units have issued their audit reports (or report on result of
examination) and financial report in the year of application (for the accredited audit organization in the year of
application);
d) Situation of organization,
operation anda auditing experience of registered auditor and audit
organization;
dd) Audit organization’s
violations of law (if any);
e) Major changes in the
financial year affecting the organization, operation and result of business
operation of audit organization;
g) Major changes in the year
related to the registered auditor (due to increase, decrease of registered
auditor and violations of occupational ethics of registered auditor...);
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(5) Certified copy of
Certificate of occupational liability insurance (if any);
Company ...commits that the
information provided in this application and attached documents is true and
shall take responsibility for any falsehood;
Kindly request the consideration
and approval from the competent state authorities;
…, date … month … year…
COMPANY DIRECTOR
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Note: In case of registration for
the second time onwards, if there is no change, it is not necessary to submit
the documents specified at Point (1), (2), (4d) and (4h).
Appendix 02a
(Issued
together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the
Ministry of Finance)
LIST OF AUDIT ORGANIZATION
ACCREDITED FOR PERFORMING AUDIT FOR PUBLIC INTEREST UNIT OF THE YEAR....
(Updated
to the date ...)
No.
Name
of audit organization
...
...
...
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Contact
address
1
2
3
4
...
...
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Note:
- Note: The uadit organizations
named in this list only perform the audit for the public interest unit specified
in Clause 2, Article 4 of this Circular;
- This list may be changed,
please look up on the website: www.mof.gov.vn
Appendix 02b
(Issued
together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the
Ministry of Finance)
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(Updated
to the date ...)
No.
Full
name
Year
of birth
Certificate of
audit practice registration
Validity
of Certificate of audit practice registration
Male
Female
No.
...
...
...
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From
To
1
2
3
4
5
6
7
...
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Company...
1
...
...
...
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2
...
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3
...
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Company...
...
...
...
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1
2
...
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...
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3
...
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Note: The registered auditors
named in this list only perform the audit for the public interest unit
specified in Clause 2, Article 4 of this Circular;
- This list may be changed,
please look up on website: www.mof.gov.vn
Appendix 03
(Issued
together with Circular No. 183/2013/TT-BTC dated December 04, 2013 of the
Ministry of Finance)
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TRANSPARENCY REPORT
Year
...
1. Introduction to structure of
organization, management and type of business
- Name of accredited audit
organization:
- Address of head office:
- Tel:………………. Fax:…………
Email:…………………
- Type of business:………………………………………………….
- Description of organizational
structure and type of business of international audit organization (if the
accredited audit organization is a member of international audit organization)
and the role of accredited audit organization with international audit
organization;
- Description of structure of
organization and management of accredited audit organization, including:
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+ Chairman of member board and
owner of private enterprise;
+ Board of Directors or
Board of General Directors;
+ Branch or representative office
(if any) (details of address, tel, fax and email of branch or representative
office);
+ Legal representative;
2. Internal quality control system
- Description of internal quality
control system (does it comply with standard of VSQC1 quality control?)
- Design of policy and procedures
for operation of internal quality control system;
- Training programs to develop the
internal quality control system;
- Supervision of internal quality
control system;
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4. Contents, schedule and scope of
inspection and examination to ensure the quality of the year
(Specify work done for
inspection and examination to ensure the quality of the year).
5. List of public interest units
audited:
(As the public interest
units whose financial reports have been audited by the audit organization in
the preceding financial year with details of 02 types: done and being done)
6. Explaning about the independece
assurance of audit organization;
7. Explaning the training
and update of knowledge for registered auditors:
- Does the enterprise has
its own training department to implement the update of knowledge for auditors?
- Number of update hour: including
number of automatic update hour (if any);
- Programs involved in update,
organizing update (if enterprise organizes update by itself);
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8. Financial information
- Total revenues, in which:
+ Revenues from the audit services of financial
report of the public interest unit;
+ Revenues from other services
- Expenses:
+ Expenses for salaries and bonuses of
employees;
+ Expenses for buying occupational liablilty
insurance;
+ Other expenses.
- Profit after tax;
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- Appropriation of contingency
reserve for occupational risk
9. Information about the grounds
for determination of income for the Board of Directors;
…, date … month … year…
COMPANY DIRECTOR
(Signature, full name, seal)
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