ithe iaudit iresults iThe ientire iaudit iprocess iis icarried iout iin iaccordance iwith iVietnamese iauditing istandards, iwhich iare iupdated iannually, iensuring ithe iquality iof ithe iaudit iAt.
the iaudit iresults iThe ientire iaudit iprocess iis icarried iout iin iaccordance iwith iVietnamese iauditing istandards, iwhich iare iupdated iannually, iensuring ithe iquality iof ithe iaudit iAt ithe isame itime, ithe iaudit iprocess iis ialso iflexibly iapplied ito ieach icustomer i a) Regarding audit quality control: i i i The iquality icontrol isystem iis ialways ivalued iby ithe icompany iControl iis ireflected iin imany iaspects, iincluding imanagement, ipersonnel, iworking istyle, iaudit ireports, ietc iThis icontrol iis icarried iout iregularly, ithroughout ithe iaudit, ieven iafter ithe iconclusion iof ithe iaudit iend ithe iaudit iThe isupervision iof ithe iaudit ifalls iunder ithe iresponsibility iof ithe iGeneral iDirector, ithe iDeputy iGeneral iDirector iand ithe ileader iof ithe iaudit iteam, ireflected iin ieach istep iof ithe iaudit iprocess iThis icontrol iwork iis istrictly iimplemented, iensuring ithe imaximum iquality ifor ithe iaudit b) Regarding the organization keeping audit records: i i i i i The iaudit ipractices iof ithe icompany iare iclearly iand ispecifically ispecified iOn ieach iworking ipaper, ithere iis ia ispecific ireference, iconvenient ifor ichecking, icomparing iand ireviewing iThe iworking ipapers iare iall icompiled iand iincluded iin ithe iaudit ifile ito iserve ias ithe ibasis ifor ithe iassessment iof ithe iAP ito iSuppliers iaccording ito ithe iset iobjectives iAudit ifiles iare icarefully istored iat ithe icompany's ioffice, scientifically arranged, easy to find when needed During the audit, the collected documents are immediately included in the audit file for preservation and easy search iii c) About the staffs: ASA's staffs are all highly qualified people with many years of experience, carefully selected and trained Having good practice skills, dynamism, creativity, understanding of the fields, fully meeting customer requirements Trained in both professional and management skills, consulting, quickly accessing new documents on knowledge of accounting, auditing and finance d) Regarding the organizational and management structure: The company's organizational structure is relatively simple, compact, responsible and highly effective The company's audits are all under the close supervision of the members of the Board of Directors through a strict management system from top to bottom When receiving the client's audit invitation, there is a thorough consideration of all members, the acceptance or rejection, the design of the audit program must be