Professional training 4. Establish guidelines and requirements for continued professional fostering and notify them to all personnel of the audit…
COMPLIANCE WITH THE PRINCIPLES ON PROFESSIONAL ETHICS Policy All professional personnel of audit firms must adhere to the principles on…
Individual audit contracts 14. Auditors and audit assistants must apply their firms’ quality control policies and procedures to each audit…
Responsibilities of person keeping and recording accounting books The accounting books must be closely managed, clearly assigned responsibilities of people…
Rotation order and inspection of accounting vouchers 1. All accounting vouchers made by the enterprise or transferred to from outside…
General provisions on accounting vouchers Accounting vouchers applied to enterprises must comply with the provisions of the Law on Accounting,…
GENERAL PROVISIONS 01. The purpose of this standard is to prescribe the basic principles and procedures and guide the application…
Additional information for items presented in income statements – In this section, enterprises must present and analyze in detail the…
The principle and method of recording revenues and other income – Revenues from goods and service provision: Compliance fully with…