Circular 67/2015/tt-Btc: Auditing Standards Issued In Vietnam About The Audit Report Project Completion

Original Language Title: Thông tư 67/2015/TT-BTC: Ban hành Chuẩn mực kiểm toán Việt Nam về kiểm toán báo cáo quyết toán dự án hoàn thành

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Number: 67 /2015/TT-BTC
Hanoi, May 8, 2015


The Board of Standards audits Vietnam on audits reporting complete project decision. Oh.


Independent Audit Law base 67 /2011/QH12 March 29, 2011;

Base of Protocol 17 /2012/NĐ-CP March 13, 2012 of the Government Regulation and guidelines enforce certain provisions of the Independent audit law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

On the recommendation of the Chairman of the Vietnam Executive Auditor General, the Chief Accounting and Audit Mode,

The Minister of Finance issued the Vietnam audits Standards Board on audits to report the completion of the project's decision.

What? 1 . It is accompanied by this message Standards of Vietnam 1000-Audit reporting complete project completion.

What? 2 . This information applies to the auditor business, the foreign-auditor business branch in Vietnam, the executive auditor, and the organizations, the relevant individual in the process of providing audit services reporting the completion project decision. I mean, according to the regulations on this one.

What? 3 . It has been in effect since July 1, 2015.

For audit contracts reporting the completion of the completed project was made before July 1, 2015, which by 1 July 2015 to the newly released audit report must apply the Vietnam audit standard on audit reporting audit reporting completion. This is an executive order.

Check out the number 1000. "Audit of investment decision reporting completed." issued by Decision No. 03 /2005/QĐ-BTC January 18, 2005, the Minister of Finance expires since July 1, 2015.

What? 4 . The head of the Accounting and Audit Regime, the audit business, the foreign-auditor business branch in Vietnam, the executive auditor and the organization, the relevant individual responsible for the implementation of this L/.



Chen Xuân