Abstract
This article aims to find out the current situation of external management for independent audit activities in Vietnam, which is mainly about the level of compliance with standards or commitments to related parties and reporting to the Securities and Exchange Commission. In addition, the article discusses the development strategy of accounting and auditing in Vietnam until 2030, including necessary activities to enhance the role of state management in independent audit activities in Vietnam
References
- Circular 157/2014/TT-BTC: quality control of audit servicesGoogle Scholar ↗
- Decision 767/QD-BTC: announcement of administrative procedures in investment field subject to the state management function of the ministry of financeGoogle Scholar ↗
- Decision No. 633/QD-TTg: Accounting - Auditing Strategy until 2030Google Scholar ↗
- Law on Independent Audit of Vietnam.Google Scholar ↗
- Vietnam Auditing Standard No. 220: Quality control of financial statement auditsGoogle Scholar ↗