{"id":6641,"date":"2026-08-28T10:11:45","date_gmt":"2026-08-28T03:11:45","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6641"},"modified":"2026-08-28T10:13:32","modified_gmt":"2026-08-28T03:13:32","slug":"kiem-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-cong-ty-co-phan\/","title":{"rendered":"Auditing of joint-stock companies: Regulations and procedures"},"content":{"rendered":"

Auditing joint-stock companies is a mandatory requirement for many business groups according to Article 37. <\/span>Law on Independent Auditing No. 67\/2011\/QH12<\/span><\/a>, especially public companies, securities issuers and securities trading organizations. <\/span><\/p>\n

Beyond simply fulfilling compliance obligations, audited financial statements serve as a basis for banks to assess creditworthiness, for investors to make investment decisions, and for tax authorities to verify settlement data. For unlisted joint-stock companies, proactively conducting audits also helps to increase transparency in cash flow and reduce disputes among shareholders.<\/span><\/p>\n

Decree 41\/2018\/ND-CP<\/span><\/a> Regulations stipulate fines of up to 30 million VND if businesses fail to prepare financial statements in accordance with regulations or submit incomplete reports, including mandatory audit results. In practice, many joint-stock companies still confuse mandatory audit obligations under the law with voluntary audits for internal management purposes. This article, compiled from the perspective of MAN \u2013 Master Accountant Network with a team of experts with over 30 years of practical experience, will clarify all regulations, procedures, and risks related to auditing joint-stock companies.<\/span><\/p>\n

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