The VACPA sample audit file is a set of standard documents issued by the Vietnam Association of Certified Public Accountants (VACPA) to guide audit firms in implementing procedures in accordance with the Vietnamese Auditing Standards System (VSA). In the context of 2026, when risk management and financial transparency are paramount, compliance with these forms is not only a professional requirement but also a crucial legal shield for auditors before quality inspections from the State Securities Commission and the Ministry of Finance.
Entering 2026, the application of standardized audit programs has advanced to a new level with the support of artificial intelligence (AI) and big data analytics. According to Law on Independent Auditing No. 67/2011/QH12 According to the latest updated regulations up to 2026, audit documentation must be complete, ensuring strong linkages and fully digitized storage to substantiate the audit opinion. Let's explore the details of this modern structure and how to optimally utilize this documentation in the digital age.
The Importance of the VACPA Sample Audit File in Auditing Activities in 2026
The VACPA sample audit documentation serves as a "guide" for all stages of the audit, from planning to completion. Using this template ensures that all mandatory audit procedures required by the VSA standards and the new IFRS guidance have been performed and fully documented.
When regulatory bodies conduct quality control audits in 2026, this documentation will be the most reliable evidence of professionalism and compliance. Without a well-structured framework, auditors can easily overlook significant risks associated with complex transactions, derivative financial instruments, or the growing prevalence of digital assets.
Legal basis and updated trends 2026
This dossier is continuously refined based on collaboration between VACPA and international organizations, adhering closely to the latest version of ISA standards. In particular, 2026 marks a deeper integration with other countries. International Financial Reporting Standards (IFRS) In Vietnam, the required sample documents must include separate sections for report conversion.
| Legal documents & regulations | Content updated in 2026 |
| Law on Independent Auditing (Amended) | Enhancing accountability and electronic record keeping. |
| Updated VSA Standards | Adding regulations on auditing complex accounting estimates. |
| IFRS adoption roadmap | Sample documentation guidelines for listed companies applying IFRS |
| ESG (Environmental, Social, and Governance) Regulations | Integrating audit procedures into sustainable development reports. |
Detailed structure of the VACPA sample audit report, version 2026.
The structure of the VACPA sample audit file is designed according to modern risk management thinking, divided into intelligent subsystems that enable audit teams to collaborate online and synchronize data in real time.
Part A: High-Tech Planning and Risk Assessment
During this phase, the VACPA 2026 sample audit report focuses particularly on assessing information technology system (ITGC) risks and cybersecurity risks. This is a crucial step, as most businesses are already operating on Cloud ERP platforms.
Auditors use sample records to document the process of understanding digitalized business processes and assessing the effectiveness of automated controls. Determining materiality now relies not only on financial figures but also on qualitative factors such as reputation and environmental compliance risks.
AI applications in critical risk assessment.
The 2026 sample profile encourages the use of machine learning algorithms to scan entire trading logs (General Ledger). This helps identify unusual trading patterns that traditional sampling methods often miss, thereby focusing resources on the areas with the highest risk.
Determining the level of importance in the new context
Materiality levels are calculated more flexibly. The VACPA sample audit file provides intelligent spreadsheet tools, allowing for the assumption of different scenarios to determine acceptable error thresholds for both. financial reports and non-financial (ESG) indicators.
Part B: Audit Execution Phase – Digital Platform Testing
At this stage, the VACPA sample audit file provides in-depth audit programs for each account item. With the explosion of e-commerce in 2026, procedures for revenue recognition and online payment reconciliation are given special attention.
Auditors perform "dual testing"—both examining the original (digitized) documents and using audit software to re-perform the client's system calculations. All audit evidence is attached directly to the electronic file as log files or time-stamped screenshots.
Part C: Conclusion of the Audit and Opinion on Going Concern
The final stage in the VACPA 2026 sample audit requires a comprehensive view of the business's ability to continue operating in a volatile economic environment. Auditors must assess the business's contingency plans for market shocks or technological changes.
The 2026 audit report typically includes a more detailed “Key Audit Matters” (KAM) section, clearly explaining areas requiring the highest level of professional judgment. This enhances the informational value for investors and stakeholders.
Detailed analysis of the indicators in the VACPA sample audit report for the Fixed Assets item.
By 2026, accounting for leases under IFRS 16 will be widespread. Therefore, the asset audit program in the VACPA sample audit file will include complex spreadsheets to examine rights of use (ROU) and financial lease liabilities.
Below is a comparison table of asset audit procedures in the 2026 sample file:
| Content of the test | Traditional method | Method 2026 |
| Confirm ownership | Check the original paper documents. | Accessing the national digital database. |
| Inventory of assets | On-site manual inventory | Use QR Code/RFID/Drone |
| Check depreciation | Recalculate in Excel | Software automation |
| Assessing losses | Act when symptoms appear. | Periodic review according to IFRS |
Auditors need to ensure that adjustments for asset impairment are fully documented, in compliance with Circular 200 and the Ministry of Finance's roadmap for applying new standards.
Challenges and mistakes to avoid in the digital auditing era of 2026
Despite technological support, the implementation of the VACPA sample audit file still faces new challenges. Errors do not lie in miscalculations but in misinterpreting algorithms or placing absolute trust in system data without professional skepticism.
A common mistake is the lack of documentation demonstrating the security of client data. Auditors need to store handover records and delete data after the audit to comply with the latest Cybersecurity Law and professional code of ethics.
Risks from impure data
When applying analytical procedures in the VACPA sample audit file, if the input data is erroneous or tampered with, the results will be inaccurate. The auditor must perform "data cleaning" and document this process as important audit evidence.
Lack of connection between the different parts
In electronic records, the link between identified risks and the procedures performed is extremely important. A common mistake is to perform standardized procedures without addressing the specific risks identified during the audit planning phase.
The future of the VACPA sample audit file: Continuous Auditing
By the end of 2026, the VACPA audit template will shift to a continuous audit model. Audit firms will connect directly with client systems to conduct regular quarterly or monthly monitoring and inspections instead of only at the end of the year.
This helps detect errors early and allows businesses to adjust reports in a timely manner. The sample file then becomes an online dashboard, where evidence is continuously updated and audit opinions are formed at each specific stage.
Conclude
The VACPA 2026 sample audit documentation is a symbol of professionalism and cutting-edge technology application. The flexible application of this documentation helps auditing firms affirm their reputation, helps clients improve their governance quality, and prepares them for integration with IFRS and ESG. A solid set of documentation is the foundation for building investor confidence and promoting healthy capital market development.
If your business needs a technology-leading audit firm that adheres closely to the VACPA audit file template, choose MAN – Master Accountant Network. We provide integrated financial statement audits, risk advisory services, and IFRS conversion, helping you optimize asset value.
Other services
- Financial statement audit services
- Internal audit services
- Internal Control System Assessment Service
- Auditing services on request
- Professional tax audit services
- Construction auditing services
- Completed project settlement audit service
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about the VACPA 2026 Sample Audit File
Does the 2026 tax form incorporate global minimum tax rates?
Yes. The sample application form has been updated to include a section for verifying additional tax obligations for multinational corporations under the latest regulations.
How to store records according to VACPA standards to ensure security?
It is recommended to use a cloud storage system that is ISO 27001 certified and implement strict access control for each team member.
Can auditors modify the forms?
Yes, auditors are customized to suit the specific industry of the client, but they must ensure that the core principles of VSA are retained.
Will digital signatures be accepted in audit records in 2026?
Absolutely acceptable. Minutes and confirmation letters with digital signatures have the same legal validity as paper documents according to the law.
What is the role of humans when AI is involved in the process of creating application forms?
AI is just a tool. Auditors still play a crucial role in making expert judgments and assessing the ethical conduct of the entity's management.
