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Program on updating knowledge of practicing auditors in the second phase of 2019

According to the training plan for 2018-2019, Baker Tilly A&C organized the second update of the Auditor (KTV) Practicing Program from May 29 to 31, 2019 at the Company's Office, with the full participation of practicing technicians.

The 2nd Auditor Update Program (KTV) from May 29 to 31, 2019 takes place at the Company's Office (Ho Chi Minh) and is connected via an online training system with expenses. Company's branches in Hanoi, Nha Trang and Can Tho. The update of practicing technician's knowledge is a mandatory requirement of the Ministry of Finance to ensure the quality of technicians in the practice process, as well as to control the quality of auditing activities in the Vietnamese market.

The special topics presented in the KTV Program this time include:

Professional ethical standards of accounting and auditing: apply appropriately in practical situations
International Accounting Standards -IFRS15 - Revenue from contracts with customers
International Accounting Standards:
IFRS16 (new version) and IAS17 - Lease
IAS37 - Provision and Contingency
IAS23 - Borrowing Cost
Carry out reviews and assessments of internal control systems under the Vietnam CMKiT system - Matters to be considered when planning auditing and performing audits (VSA 260, 265, 300, 315, 330, 450 )
The program for updating knowledge of practicing technicians in 2019 continues to receive training support from you who have many years of professional experience such as Mr. Nguyen Chi Dung, Mr. Le Minh Tai - Deputy General Director of the Company, Ms. Do Thi Mai Loan - Auditing Director, Ms. Tran Thanh Thao - Auditing Director.

The program of updating knowledge of practicing technicians this year is considered to have many new points, receiving a lot of attention and excitement from the technicians. Especially the contents related to International Accounting Standards IFRS. IFRS's goal is to provide an international framework for preparing and presenting financial statements for public companies. IFRS focuses on guidelines, the most general interpretation of how to prepare a financial statement rather than establishing specific industry reporting rules. At present, more than 100 countries have allowed or requested to apply IFRS to public companies along with many other countries expected to move to IFRS in the near future, including Vietnam. Currently, in Vietnam, financial statements of enterprises are being applied according to Vietnam Accounting Standards (VAS) issued by the Ministry of Finance. However, with the changes in domestic economic institutions, VAS has revealed many shortcomings, especially the transactions of newly emerging market economies that have not been thoroughly addressed by VAS, such as recording Receive and assess assets and liabilities at fair value, recognize loss of assets, accounting of derivative financial instruments for business purposes and risk prevention, etc. be. Therefore, in line with the trend of economic development and deep integration, the Ministry of Finance has cooperated with related organizations to devise an appropriate roadmap to gradually move forward to fully apply IFRS in enterprises. Vietnam from now to 2020. During the application process may be adjusted to suit the conditions of Vietnam.

In addition to the practicing KTV, the program also has the participation of the KTV and Assistant of the Financial Audit Division, the Construction Audit Division and the consultants of the Advisory Division.

The auditor's knowledge update program is an annual program, which A&C focuses on implementing according to the plan registered with the Ministry of Finance, to ensure the quality of the team performing the audit work for customers. line. At the end of the 2nd update in 2019, the attendees all evaluated the program's efficiency was very good, bringing much practical meaning to the work./.

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