30/12/2022 0 Comments 0

PROFESSIONAL SKILLS AND COMPETENCE

PROFESSIONAL SKILLS AND COMPETENCE Policy Professional personnel of audit firms must possess professional skills and competence, continuously maintain, update and raise their knowledge so as to accomplish their assigned tasks. Procedures Recruitment: 1. Audit firms must maintain a process of recruiting professional personnel by planning the personnel needs, setting recruitment objectives and requirements on qualification as well as compatibility of persons who perform the recruiting function. a/ Planning the needs of personnel in different posts and determining the recruitment objectives based on the existing number [...]

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30/11/2022 0 Comments 0

FRAUD AND ERROR

FRAUD AND ERROR   GENERAL PROVISIONS 01. The purpose of this Vietnamese Standard on Auditing (VSA) is to establish standards and fundamental principles and provide guidance on the auditor and the audit firm’s responsibility to consider fraud and error in an audit of financial statements. 02. When planning and performing audit procedures and in evaluating and in evaluating and reporting the results thereof, the auditor and the audit firm should consider the risk of material misstatements in the financial statements resulting from fraud [...]

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30/10/2022 0 Comments 0

CONSIDERING THE OBSERVANCE OF LAWS AND REGULATIONS IN THE AUDIT OF FINANCIAL REPORTS

CONSIDERING THE OBSERVANCE OF LAWS AND REGULATIONS IN THE AUDIT OF FINANCIAL REPORTS   GENERAL PROVISIONS 01. This standard aims to prescribe the basic principles and procedures and guide ways of applying the basic principles and procedures related to the auditors and auditing companies when considering the observance of laws and regulations by the audited units in the process of auditing the financial reports. 02. When drawing up plans and carrying out procedures for audit, when evaluating the results and making reports on [...]

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30/09/2022 0 Comments 0

AMENDING, SUPPLEMENTING, TERMINATING LABOR CONTRACT

AMENDING, SUPPLEMENTING, TERMINATING LABOR CONTRACT Amending and supplementing labor contract 1. During the performance of labor contract, the party that demands to amend and supplement the labor contract must notify to the other party in advance at least 3 working days of the contents being amended and supplemented. 2. If the agreement is reached, the amendment and supplement of the labor contract must be carried out by concluding the labor contract annex or concluding the new labor contract. 3. If the agreement on [...]

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30/08/2022 0 Comments 0

LABOR CONTRACT PERFORMANCE

LABOR CONTRACT PERFORMANCE Doing works under the labor contract The work under the labor contract must be done by the employee that concluded the labor contract. The working location must comply with the labor contract or other agreements between both parties. Transferring employees to do other works than in the labor contract 1. Upon sudden difficulties from natural disasters, fire, epidemics, from the implementation of preventive and remedial measures for occupational accidents and occupational illness, from electricity or water supply system malfunctions, or [...]

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15/08/2022 0 Comments 0

HOLIDAY LEAVE, PERSONAL LEAVE AND LEAVE WITHOUT PAY

HOLIDAY LEAVE, PERSONAL LEAVE AND LEAVE WITHOUT PAY Holiday and Tet leave 1. An employee shall be entitled to have days off fully paid on the following public holidays: a) Calendar New Year Holiday: one day (the first day of January of each calendar year); b) Lunar New Year Holidays: Five days c) Victory Day: 01 day (the 30th of April of each calendar year); d) International Labor Day: one day (the first day of May of each calendar year); dd) National Day: 01 day (the [...]

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30/07/2022 0 Comments 0

LABOR CONTRACT CONCLUSION

LABOR CONTRACT CONCLUSION Labor contract A labor contract is an agreement between the employee and the employer on the paid job, the work conditions, the rights and obligations of each party in the labor relation. Form of labor contracts 1. A labor contract must be concluded in writing and made into 02 copies, the employee shall keep 01 copy, the employer shall keep 01 copy, except for the case prescribed in Clause 2 this Article. 2. For temporary jobs with terms under 03 months, [...]

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15/07/2022 0 Comments 0

WORKING HOURS

WORKING HOURS Normal working hours 1. Working hours shall not exceed 08 hours per day or forty eight (48) hours per week. 2. The employer shall have the right to determine the working hours on a daily or a weekly basis; in case of weekly basis, the normal working hours shall not exceed 10 hours/1 day, but not exceed 48 hours/1 week The State encourages the employer to implement the 40-hour working week. 3. The working hours shall not exceed 06 hours in 01 [...]

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30/06/2022 0 Comments 0

EMPLOYMENTS

EMPLOYMENTS Employments and employment creation. 1. Employments are activities that generate incomes that the law does not prohibit 2. The State, the employers and the society are responsible to create employments and ensure that everyone capable of working is offered employment possibilities. The right to work of employees 1. The employee is entitled to work for any employer at any place that the law does not prohibit. 2. The employee may directly contact the employee or via the employment services to seek employment towards their [...]

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15/06/2022 0 Comments 0

SALARY

SALARY Salary 1. Salary is an amount that the employer pays to the employee for the performance of work as agreed. The salary includes the salary rate based on the work or the title, salary allowance and other additions The salary rate of the employee must not be lower than the minimal salary rate as prescribed by the Government. 2. The salary paid to the employee is based on the labor productivity and work quality. 3. The employer must guarantee to pay equally without the [...]

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