Auditees to provide accurate information | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Auditees to strictly implement the audit engagement | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Auditees to submit auditors report | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Break down of Audit Firm Fees | Fee | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Certified Public accountants to act within their competence | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Certified public accountants to ensure accuracy and compliance with financial reporting standards | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Certified Public Accountants to maintain the reputation of the profession | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountants | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Certified Public Accountants to practice their profession accurately, impartially and independently | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Contents of Audit Conclusion/Activities Report | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Criteria for becoming a statutory auditor | Licensing (based on qualifications / education) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Disclosure of Audit Firm Fees | Fee | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Establishment of Accounting and Audit Firms | Authorization / permit requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Independence of the Statutory Auditor to be annually disclosed | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Independence of the Statutory Auditor to be disucssed with the audit team | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
Independence of the Statutory Auditor to be evidenced by written confirmation | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |