LIST
Chapter 1
GENERAL PROVISIONS
Article 1. Scope
Article 2. Subjects of application
Article 3. Application of the Law on independent audit, international treaties and relevant laws
Article 4. Purpose of independent audit
Article 5. Interpretation of terms
Article 6. Auditing standards and professional ethical standards of accounting and auditing
Article 7. Value of audit report
Article 8. Principles of independent audit operations
Article 9. Mandatory audit
Article 10. Encouragement of audits
Article 11. State management of independent audit activities
Article 12. Professional organization of audit
Article 13. Prohibited acts
Chapter 2
AUDITORS AND AUDITORS PRACTICE
Article 14. Standards of auditors
Article 15. Registration of auditing practice
Article 16. Those who are not registered to practice audit
Article 17. Rights of practicing auditors
Article 18. Obligations of practicing auditors
Article 19. The cases of practicing auditors are not allowed to audit
Chapter 3
AUDITING ENTERPRISES
Article 20. Types of auditing firms and branches of foreign auditing firms in Vietnam
Article 21. Conditions for grant of Audit service business eligibility certificates
Article 22. Dossier of application for the Certificate of eligibility to provide audit services
Article 23. Time limit for issuance of Certificate of eligibility for business of audit services
Article 24. Re-issuance, adjustment of Certificate of eligibility for business of audit services
Article 25. Fee for issuance, adjustment of Certificate of eligibility for business of audit services
Article 26. Any changes must be notified to the Ministry of Finance
Article 27. Suspension of audit service business and revocation of the Certificate of eligibility to provide audit services
Article 28. Rights of auditing firms, branches of foreign auditing firms in Vietnam
Article 29. Obligations of auditing firms, branches of foreign auditing firms in Vietnam
Article 30. Cases of auditing firms, branches of foreign auditing firms in Vietnam are not allowed to audit
Article 31. Branches of auditing firms
Article 32. Establishments of overseas auditing firms
Article 33. Suspension of audit service business
Article 34. Termination of audit services business
Article 35. Termination of operation of the branch of auditing firms
Article 36. Foreign auditing firms
Chapter 4
AUDITING UNITS
Article 37. Audited units
Article 38. Rights of the audited unit
Article 39. Obligations of the audited unit
Chapter 5
INDEPENDENT AUDITING ACTIVITIES
SECTION 1. OPERATION OF AUDITING ENTERPRISES
Article 40. Scope of operation of auditing firms, branches of foreign auditing firms in Vietnam
Article 41. Receiving audit services
Article 42. Auditing contract
Article 43. Confidentiality obligations
Article 44. Auditing service fees
Article 45. Auditing process
SECTION 2. AUDITING REPORT
Article 46. Audit report on financial statements
Article 47. Auditing report on other audit jobs
Article 48. Auditing opinion
SECTION 3. AUDITING RECORDS
Article 49. Audit records
Article 50. Preserving and archiving audit records
Article 51. Service records, related documents
SECTION 4. QUALITY CONTROL OF AUDITING SERVICES
Article 52. Quality control of audit services
Chapter 6
AUDITING THE FINANCIAL STATEMENTS OF THE UNIT WITH PUBLIC INTEREST
Article 53. Units with the public interest
Article 54. Approving enterprises to be entitled to audit the financial statements of the units with the public interest
Article 55. Disclosure of information of auditing firms, branches of foreign auditing firms in Vietnam, practicing auditors approved to audit financial statements of units with the public interest
Article 56. Transparency Reporting
Article 57. Responsibilities of the units with the public interest
Article 58. Independence and objectivity
Chapter 7
HANDLING OF VIOLATIONS AND DISPUTE RESOLUTION
Article 59. Law violations on independent audit
Article 60. Handling of law violations on independent audit
Article 61. Settlement of disputes on independent audit
Chapter 8
TERMS ENFORCEMENT
Article 62. Transition clause
Article 63. Entry into force
Article 64. Detailed provisions and implementation guidance