Vietnamese Standards on Auditing (“VSA”) is set up in compliance with International Standards on Auditing (“ISA”). So far, 47 (forty-seven) VSAs have been issued by the Ministry of Finance (MoF) (Circular 214, 2012, Circular 65, 2015, Circular 66, 2015, Circular 67, 2015, Circular 68, 2015, Circular 69, 2915, Circular 70, 2015). These standards were fully […]