The law specifies that juristic persons shall close their accounting and have it audited by a licensed auditor for preparing financial statements and sign to approve it before delivered to government sector in order to give comments if such financial statements show financial positions, and overall operations of the enterprise correctly and reasonably in accordance with generally-accepted accounting principles. Besides, the report can be presented to other relevant parties such as shareholders, executives, management and investors to show operability of the management.
Details and scopes of auditing services
Providing services of auditing in accordance with auditing standard and financial statements by the legally licensed auditors.
Presenting notices to the executives to perceive errors of accounting system in subject matter and giving consults about handling with detected errors.
Providing services of making financial statements and signing in the financial statements before delivered to the Revenue Department and Ministry of Commerce.