Viet Nam Standard on Auditing in correlate relationship with

International Standard on Auditing (ISAs)

Order
number
VSA The name of standard ISA
100 - 199: The common problem
1. - Framework of ISAs 120
200 299: Responsibility
2. 200
I
Objective and General Principles Governing an
Audit of Financial Statements 200
3. 210
I
erms of Audit !ngagements 210
. 220
IV
"ualit# $ontrol for Audit %ork 220
!. 230
I
&ocumentation 2'0
". 20
III
Fraud and !rror 2(0
#. 2!0
II
$onsideration of )aws and *egulations in
an Audit of Financial Statements
2+0
$. $ommunication of Audit ,atters %it- -ose
$-arged %it- Governance
2.0
00 - !99: "#aluation ris$ and the content
concerned
%. 300
II
Planning '00
10. 310
I
/nowledge of t-e 0usiness '10
11. 1nderstanding t-e !ntit# and Its !nvironment and
Assessing t-e *isks of ,aterial ,isstatement
'1+
12. 320
V
Audit ,aterialit# '20
13. -e Auditor2s Procedures in *esponse to Assessed
*isks
''0
1. 00
II
*isk Assessments and Internal $ontrol (00
1!. 01
V
Audit in a $omputer Information S#stems
!nvironment
(01
1". 02
VI
Audit $onsiderations *elating to !ntities 1sing
Service Organi3ations
(02
%00 %99: Audit e#ident
1#. !00
I
Audit !vidence +00
1$. !01
V
Audit !vidence 4 Additional considerations for +01
Specific Items
1%. !5ternal $onfirmations +0+
20. !10
I
Initial !ngagements 6 Opening 0alances +10
21. !20
I
Anal#tical Procedures +20
22. !30
II
Audit Sampling +'0
23. !0
II
Audit of Accounting !stimates +(0
2. - Auditing Fair 7alue ,easurements and &isclosures +(+
2!. !!0 *elated Parties ++0
2". !"0
V
Subse8uent !vents +.0
2#. !#0 Going $oncern +90
2$. !$0
I
,anagement *epresentations +:0
&00 - &99: 'se document of related party
2%. "00
V
1sing t-e %ork of Anot-er Auditor .00
30. "10
II
$onsidering t-e %ork of Internal Auditing .10
31. "20
I
1sing t-e %ork of an !5pert .20
(00 - (99: )onclusion and audit report
32. #00 -e Auditor2s *eport on Financial Statements 900
33. #10
I
$omparatives 910
3. #20
VI
Ot-er Information in &ocuments containing Audited
Financial Statements
920
*00 - *99: Other fields
3!. $00
V
-e Auditor2s *eport on Special Purpose Audit
!ngagements
:00
3". - -e !5amination of Prospective Financial
Information
;
:10
900 - 999: The ser#ice in#ol#ed
3#. %10 !ngagements to *eview Financial Statements
;
<10
3$. %20 !ngagements to Perform Agreed61pon Information
;
<20
3%. %30
I
!ngagements to $ompile Financial Information
;
<'0
The pri#ate standard of Viet +am
0. 1000
VI
/i=m to>n 8u#?t to>n v@n ABu t -oCn t-Cn-;;
6 6
(&' (he standard trans)erred into other *ind+ &&' (he pri,ate standard o) Viet
Nam.