Financial Statement Audit
FINANCIAL STATEMENT AUDIT
AUDIT CONCEPTS
Auditing is the process of gathering and evaluating evidence about examined information to determine and report on the degree of correspondence between that information and established standards.
The audit process must be performed by qualified and independent Auditors.
FINANCIAL STATEMENT AUDIT CONCEPT
A financial statement audit is an examination to provide comments on the true and fair presentation of an entity's financial statements. Because financial statements are required to be prepared according to current accounting standards and accounting regimes, accounting standards and accounting regimes are used as metrics in auditing financial statements.
PURPOSE OF FINANCIAL STATEMENT AUDIT
The purpose of a financial statement audit is to increase users' confidence in the financial statements by the auditor providing an opinion on whether the financial statements have been prepared, in terms of material aspects, in accordance with the applicable financial reporting framework.
SUBJECTS REQUIRED TO AUDIT FINANCIAL STATEMENTS
AUDIT PROCESS
LEGAL GROUNDS
Audit Law
Decree 17/2012/ND-CP implementing the Law on Auditing
Circular 214/2012/TT-BTC
Circular 67/2015/TT-BTC
Circular 70/2015/TT-BTC
WHY SHOULD YOU CHOOSE ICMA?
CERTIFICATIONS AND APPROVALS
CONTACT INFO
With the above benefits, we hope customers will feel more secure and satisfied when experiencing the Financial Statement Audit service at ICMA.
For all the details, please contact us:
► Duong Ngoc Thuy Dung (Ms.) - Project Director
► Phone: 089 810 2627
► Email: dung.dnt@icma.com.vn
► Address: 65 Pham Ngoc Thach, Vo Thi Sau Ward, District 3, Ho Chi Minh City