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Auditing Service | Auditing Quality Reputable Financial Statements

Up to the present time in 2019, there are more than 200 licensed auditors that are qualified to operate in the field of financial statement audit services and other audit services. GMS Auditing Company Limited is one of the companies that has been fully licensed for auditing activities licensed by the Ministry of Finance.
So what is audit service?
Financial reporting service is understood as checking and confirming the truthfulness and reasonableness of the financial statements announced by the Enterprise. Auditing service of financial statements is given not only to bring confidence to investors and to regulators about the financial status of the business, but also to consult throughout financial policies and legal corridors. in corporate finance. Understanding that, we have trained a team of experienced auditors in the field of Corporate Auditing, not only knowledgeable about accounting, auditing, taxation but also understand the provisions of the Tax Law, investment, trade and labor … What are the audit requirements for companies in Vietnam? According to Article 15, Decree 17/2012 / ND-CP detailing and guiding the implementation of a number of articles of the Law on Independent Audit issued by the government on March 13, 2012 stipulates:
1. Enterprises and organizations whose annual financial statements are prescribed by law must be audited by auditing firms, branches of foreign auditing firms in Vietnam, including:
a) Foreign-invested enterprises;
b) Credit institutions established and operating under the Law on credit institutions, including foreign bank branches in Vietnam;
c) Financial institutions, insurance enterprises, reinsurance enterprises, insurance brokerage enterprises, branches of foreign non-life insurance enterprises.
d) Public companies, securities issuers and securities trading organizations.
2. Other enterprises and organizations are required to be audited according to the relevant law provisions. 3. Enterprises, organizations must be audited by auditing firms, branches of foreign auditing firms in Vietnam, including:
a) State enterprises, except for state enterprises operating in the field of state secrets as prescribed by law, must be audited for annual financial statements;
b) Enterprises and organizations implementing projects of national importance, group A projects using state capital, except projects in the field of state secrets as prescribed by law, must be audited for finalization report of completed project;
c) Enterprises and organizations in which the state groups and corporations hold 20% or more of the voting rights at the end of the fiscal year must be audited for their annual financial statements; d) Enterprises in which 20% or more of voting rights are held by listed organizations, issuers and securities trading organizations at the end of the fiscal year must be audited for their financial statements. year;
d) Auditing firms, branches of foreign auditing firms in Vietnam must be audited for the annual financial statements. 4. Enterprises and organizations that are required to audit annual financial statements specified in Clauses 1 and 2 of this Article, if required by law, must prepare consolidated financial statements or financial statements. In general, it is necessary to audit the consolidated financial statements or the general financial statements.
5. The audit of financial statements and reports on settlement of completed projects for enterprises and organizations specified at Points a and b, Clause 2 of this Article does not replace the audit of the State Audit. 6. Enterprises and other organizations are voluntarily audited such as: Bid Audit, Bank Loan Audit, Internal Audit, License Audit, Other Financial Audit ” Auditing services at GMS? Auditing and Consulting Financial Statements (Compulsory Auditing; Auditing by Agreement;); Law (Law on enterprises, mergers and acquisitions; Restructuring; investment fund / venture capital fund, Labor law); – Financial advisory services (Risk consultancy, Transaction service; Investment fund; Restructuring);

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