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Subjects of mandatory audit
Comprehensive guidance on organizations and businesses subject to mandatory auditing under legal regulations
CHECK NOWINTERNATIONAL AUDIT OVERVIEW
According to the provisions of the Law on Independent Auditing, Decree 17/2012/ND-CP and guiding circulars, many types of organizations and enterprises in Vietnam are required to have their annual financial statements audited.
Compulsory auditing aims to ensure the transparency and honesty of financial reports, create trust for stakeholders, and help state management agencies effectively monitor financial activities of entities.
officials, businesses.
This page provides detailed information on mandatory audit subjects, legal basis, and guidance on determining
LEGAL BASIS
– Law on Independent Audit No. 67/2011/QH12.
– Decree 17/2012/ND-CP Circular 202/2011/TT-BTC
– Circular 39/2011/TT-NHNN Circular 183/2013/TT-BTC and other relevant legal documents
LIST OF COMPULSORY AUDIT ENTITIES
FDI
Foreign invested enterprises
International Auditing Standards issued by the AASB provide high quality guidance for the conduct of audit activities globally.
See detailsDN
Large scale enterprises
International Auditing Standards issued by the AASB provide high quality guidance for the conduct of audit activities globally.
See detailstc
Credit institutions
Joint Stock Commercial Bank, 100% foreign-owned bank, foreign bank branch, finance company, financial leasing company
See detailstc
Public company
Company with listed stocks, public company, securities company, securities investment fund management company.
See detailsnn
State-owned enterprises
State-owned enterprises with 1001 TP3T capital, enterprises with state capital of 201 TP3T or more, state-owned economic groups.
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Key projects
National key projects, group A projects with state capital, investment projects using state capital from 30% or more.
See detailsBAT BUOC OBJECT TESTING TOOL
CHECK YOUR BUSINESS
Answer the following questions to determine whether your business is subject to mandatory audit.