Auditing Standard No. 500 on audit evidence attached to Circular 214/2012 / TT-BTC
Scope of application
- This Auditing Standard specifies and guides the elements constituting audit evidence in an audit of the financial statements, and specifies and guides the responsibility of the auditor and the firm (hereinafter referred to as “Auditor”) in the design and implementation of audit procedures in order to obtain sufficient appropriate audit evidence to obtain reasonable conclusions on which to base the auditor's opinion.
- This Auditing Standard is applicable to all audit evidence obtained during the audit. Other Vietnamese Standards on Auditing provide and provide guidance on specific aspects of the audit (for example, Vietnamese Standards on Auditing 315 - “Identification and Evaluation of the Risks of Material Misstatement Through understanding of the entity and the entity's environment ”), or of the audit evidence obtained in connection with a particular subject matter (e.g., Vietnamese Standards on Auditing 570 -“ Associated Activities procedures ”), or specific procedures for obtaining audit evidence (for example, Vietnamese Standards on Auditing 520 -“ Analytical Procedures ”), and the evaluation of the adequacy or adequacy of such procedures. Audit Evidence Collected (for example, Vietnam Standard on Auditing 200 - "Overall objective of the auditor and the firm when performing the audit in accordance with the Vietnamese Standards on Auditing" and VAS Vietnamese Mathematics No. 330 - "Auditor's response to assessed risks").
- The auditor and the firm shall comply with the requirements and instructions of this Standard in the collection and handling of audit evidence.
The entity (the customer) and the parties using the results of the audit are required to have the necessary understanding of the requirements and instructions in this Standard for coordinating work with the auditor and the firm. and dealing with relationships related to the provision and collection of audit evidence.
Target
- The objective of the auditor and the firm is to design and implement audit procedures to enable the auditor to obtain sufficient appropriate audit evidence in order to draw reasonable conclusions on which to base the opinion. audit ants.
See full text Auditing Standard No. 500
