{"id":4428,"date":"2026-01-01T21:42:06","date_gmt":"2026-01-02T04:42:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4428"},"modified":"2026-01-01T21:42:25","modified_gmt":"2026-01-02T04:42:25","slug":"kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/","title":{"rendered":"Auditing Public Companies and the Securities Sector: Regulations, Scope, and Benefits"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing public companies and the securities sector is a key activity to ensure the transparency and integrity of financial information before its disclosure. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Securities Law 2019<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/a><span style=\"font-weight: 400;\">Listed companies are required to conduct periodic audits to protect investors&#039; interests. The strictness of audit standards is not only a legal obligation but also a measure of corporate governance capabilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, serious financial irregularities often lead to a collapse of shareholder confidence, disrupting the capital market. In Vietnam, compliance with Circular 155\/2015\/TT-BTC has helped enhance the position of domestic enterprises. This article will analyze in detail the encouraged entities, the process, and the role of auditing services in the development of the securities market. Don&#039;t miss the important information below.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >The importance of auditing public companies and the securities sector.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >Public companies and securities firms are encouraged and required to undergo audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_loai_hinh_doanh_nghiep_tieu_bieu\" >Typical types of businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#To_chuc_phat_hanh_trai_phieu_ra_cong_chung\" >Organization issuing bonds to the public<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\" >Areas encouraged for development and objectives of transparency.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Niem_yet_va_dang_ky_giao_dich\" >Listing and registration for trading<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\" >Disclosure of information and professional ethics<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >Legal regulations on auditing public companies and the securities sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Trach_nhiem_cua_don_vi_duoc_kiem_toan\" >Responsibilities of the audited entity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Danh_muc_cac_van_ban_phap_luat_lien_quan\" >List of relevant legal documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >Mechanisms of supervision and legal responsibility in auditing public companies and the securities sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\" >Handling violations in the securities sector<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >Solutions to improve reporting quality through auditing of public companies and the securities sector.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\" >Frequently Asked Questions about Auditing Public Companies<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\" >Are unlisted public companies required to undergo audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\" >What is the deadline for publishing the audit report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\" >What factors determine audit costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\" >How do qualified audit opinions affect stock prices?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>The importance of auditing public companies and the securities sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing of public companies and the securities sector acts as a quality filter for the capital market. When a business undergoes rigorous auditing, it is indirectly affirming its financial health and business ethics to the public.<\/span><\/p>\n<figure id=\"attachment_4433\" aria-describedby=\"caption-attachment-4433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4433\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4433\" class=\"wp-caption-text\">The importance of auditing public companies and the securities sector.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditing public companies and the securities sector provides stakeholders, from banks to investors, with an objective view of cash flow. This is especially important in the context of increasingly stringent corporate governance regulations and demands for greater transparency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Auditing public companies and the securities sector goes beyond simply reviewing the numbers on the balance sheet. It&#039;s about verifying compliance with Vietnamese Accounting Standards (VAS) and moving towards the stringent International Financial Reporting Standards (IFRS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The stock market operates based on information. Therefore, auditing of public companies and the securities sector is considered a &quot;protective barrier&quot; against financial fraud or the concealment of bad debts, ensuring a healthy investment environment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>Public companies and securities firms are encouraged and required to undergo audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing of public companies and the securities sector applies to entities that have a significant impact on the capital market, such as public companies, listed organizations, securities firms, investment funds, and organizations issuing bonds to the public. By regulation, these entities are required to undergo audits. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-2\/\"><span style=\"font-weight: 400;\">audit of financial statements<\/span><\/a><span style=\"font-weight: 400;\"> To ensure transparency, compliance with standards, and investor protection, auditing is a prerequisite for bond issuers to obtain a license. It also helps assess their ability to repay, the legality of the collateral, and the intended use of the issued capital.<\/span><\/p>\n<figure id=\"attachment_4430\" aria-describedby=\"caption-attachment-4430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4430\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4430\" class=\"wp-caption-text\">Public companies and securities firms are encouraged and required to undergo audits.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_doanh_nghiep_tieu_bieu\"><\/span><b>Typical types of businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Audits of public companies and the securities sector focus on entities that have a significant impact on social capital. Below is a classification of key entities according to current regulations:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of typical business types<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Basic conditions<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Role in auditing<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Public company<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Charter capital of \u2265 30 billion VND, with \u2265 100 shareholders.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Annual financial statement audit and 6-month review are mandatory.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Listing organization<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Meets the listing requirements at HOSE\/HNX.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Strictly adhere to financial reporting standards.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Securities company<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Has a license to operate securities business.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Financial safety audit and operational reporting<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Investment fund<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Managing capital raised from investors<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Publicly disclose portfolio and net asset value (NAV).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_phat_hanh_trai_phieu_ra_cong_chung\"><\/span><b>Organization issuing bonds to the public<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For these entities, public company and securities sector audits are prerequisites for issuance approval. Bond investors need assurance of the ability to repay principal and interest based on independently audited reports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The auditing process for publicly traded companies and securities firms typically includes examining the legality of collateral assets. Additionally, auditors review the intended use of the funds raised from the issuance to ensure compliance with commitments.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\"><\/span><b>Areas encouraged for development and objectives of transparency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The field of public company auditing and the securities sector aim to build a fair financial ecosystem where all businesses have access to capital if they demonstrate transparency and accountability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Upgrading corporate governance through public company audits and securities firms helps businesses attract large foreign investment funds. These organizations typically demand extremely high risk management standards and spotless financial reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Niem_yet_va_dang_ky_giao_dich\"><\/span><b>Listing and registration for trading<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses wishing to list on the HOSE, HNX, or UPCoM exchanges must undergo a rigorous public company and securities sector audit process. This is a crucial step to weed out weak businesses and protect the overall market integrity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Audit reports for public companies and the securities sector provide regulatory authorities with historical profit data for at least two years. Based on this, market regulators can assess the actual capabilities of the organization applying for listing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\"><\/span><b>Disclosure of information and professional ethics<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All major shareholders and insiders are subject to oversight by the public company&#039;s auditing system and the securities sector when conducting transactions. Disclosure of ownership helps prevent price manipulation or insider trading that could harm the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transparency in the auditing of public companies and the securities sector helps protect small investors, who often lack the tools and expertise to independently assess the actual financial situation of businesses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>Legal regulations on auditing public companies and the securities sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Vietnamese legal system has clearly defined the responsibilities of the parties involved in auditing public companies and the securities sector. Article 20 of the 2019 Securities Law emphasizes that annual financial statements must be audited by an approved organization.<\/span><\/p>\n<figure id=\"attachment_4432\" aria-describedby=\"caption-attachment-4432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4432\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4432\" class=\"wp-caption-text\">Legal regulations on auditing public companies and the securities sector.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The State Securities Commission (SSC) has the right to suspend the qualifications of auditors if it discovers errors in the auditing of public companies and the securities sector. This aims to enhance the deterrent effect and professional responsibility of auditors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_don_vi_duoc_kiem_toan\"><\/span><b>Responsibilities of the audited entity<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When auditing public companies and securities firms, businesses must provide complete documentation and timely explanations. Any obstruction or provision of false information will be subject to administrative or criminal penalties depending on the severity of the violation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_phap_luat_lien_quan\"><\/span><b>List of relevant legal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Securities No. 54\/2019\/QH14.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Independent Auditing No. 67\/2011\/QH12.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 155\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> Detailed guidelines for the implementation of the Securities Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 96\/2020\/TT-BTC<\/b><span style=\"font-weight: 400;\"> Guidelines on information disclosure in the market.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>Mechanisms of supervision and legal responsibility in auditing public companies and the securities sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing of public companies and the securities sector is not just a relationship between the business and the auditing firm. It is subject to multi-layered oversight from the Ministry of Finance, the Vietnam Association of Certified Public Accountants (VACPA), and the securities regulatory authority.<\/span><\/p>\n<figure id=\"attachment_4429\" aria-describedby=\"caption-attachment-4429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4429\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"C\u01a1 ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd trong ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4429\" class=\"wp-caption-text\">Mechanisms of supervision and legal responsibility in auditing public companies and the securities sector.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">When a listing application is submitted, the accuracy of the public company&#039;s audit and the securities sector are the most closely scrutinized factors. Reputable auditing firms are often the top choice to ensure the application is approved quickly.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\"><\/span><b>Handling violations in the securities sector<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the audit report of a publicly traded company and the securities sector contains a qualified opinion, the business may face being placed on the warning list. These are strong measures to maintain discipline and confidence in the stock market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Every misstep in the auditing of a public company and the securities sector causes cascading losses for all stakeholders. Therefore, establishing robust internal control procedures is the optimal solution for all public companies.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>Solutions to improve reporting quality through auditing of public companies and the securities sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For audits of public companies and the securities sector to be highly effective, businesses need to prepare a well-organized accounting system. The use of modern accounting software and a team of professional personnel are indispensable requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, hiring consulting services before an audit of a public company and in the formal securities sector helps businesses detect errors early. This minimizes the risk of auditors issuing a non-qualified opinion on the report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An independent board of directors plays a supervisory role in ensuring that the auditing process of public companies and the securities sector is conducted objectively. They ensure that the management does not interfere with the independent work of auditors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The quality of audits for public companies and the securities sector is directly proportional to the confidence of existing shareholders. A &quot;clean&quot; report is a passport that allows businesses to confidently raise capital through new share issuances.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing public companies and the securities sector is an indispensable foundation for the development of a modern market economy. Understanding regulations helps businesses not only comply with the law but also build lasting credibility. A transparent auditing process for public companies and the securities sector is the key to unlocking unlimited growth for the organization.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">We provide comprehensive auditing and tax accounting services for public companies. With a dedicated team of experts, MAN is committed to working with businesses to standardize reporting and ensure absolute compliance in the auditing of public companies and the securities sector. Let MAN help you transform financial figures into solid confidence for investors and shareholders.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\"><\/span><b>Frequently Asked Questions about Auditing Public Companies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\"><\/span>Are unlisted public companies required to undergo audits? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. By regulation, all public companies, whether listed or not, must undergo a public company audit and securities sector audit for their annual financial statements before publication.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\"><\/span>What is the deadline for publishing the audit report? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAnnual audit reports for publicly traded companies and securities firms must be published within 90 days of the end of the fiscal year. Semi-annual audit reports typically have a shorter deadline of 45 days.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\"><\/span>What factors determine audit costs? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCosts are typically based on asset size, number of branches, and complexity of the business. The reputation of the firm auditing public companies and the securities sector also determines the fee.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\"><\/span>How do qualified audit opinions affect stock prices? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tA qualified opinion in the auditing of publicly traded companies and the securities sector is a negative signal. It makes investors concerned about transparency, often leading to selling pressure that causes stock prices to fall.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4428"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4428\/revisions"}],"predecessor-version":[{"id":4435,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4428\/revisions\/4435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}