{"id":4857,"date":"2026-02-02T03:14:19","date_gmt":"2026-02-02T10:14:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4857"},"modified":"2026-02-02T03:14:19","modified_gmt":"2026-02-02T10:14:19","slug":"chuan-muc-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/chuan-muc-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Financial statement auditing standards"},"content":{"rendered":"

Financial statement auditing standards are a system of regulations and guidelines outlining the requirements, fundamental principles, and auditing procedures that auditors must adhere to. Entering 2026, Vietnam is witnessing a significant shift as many large enterprises begin to voluntarily or mandatorily adopt these standards.<\/span> International Financial Reporting Standards (IFRS)<\/span><\/a>This makes the role of auditing standards even more crucial in protecting the transparency of capital markets.<\/span><\/p>\n

By early 2026, compliance with financial statement auditing standards will help businesses meet not only legal requirements but also other legal requirements. <\/span>Circular 214\/2012\/TT-BTC<\/span><\/a> Furthermore, it meets stringent ESG (Environmental, Social, and Governance) standards. According to the Independent Auditing Law and the latest updated regulations, auditing is no longer simply about checking numbers, but rather a process of confirming the sustainable value of the business to global partners.<\/span><\/p>\n

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