VACPA collaboration with ACAC, successfully organized an advanced training program on Audit documentation & Adit evidence

In an environment where requirements for audit quality, compliance with professional standards, and professional accountability are increasingly stringent, audit documentation and audit evidence are no longer mere formalities. They have become the very backbone of every audit engagement.

On 25–26 September 2025 in Hanoi, the Vietnam Association of Certified Public Accountants (VACPA), in collaboration with Anh Consulting & Auditing Company Limited (ACAC), organized an advanced training program on the collection, organization, management, and retention of audit evidence and audit files in accordance with Vietnamese Auditing Standards.

From Standards to Professional Practice

Beyond systematically presenting regulatory requirements and technical guidance, the program focused on how auditing standards are applied in real-world practice. The training content was developed based on practical experience from annual audit quality control reviews, enabling participants to clearly understand:

• How audit evidence should be collected and evaluated to be sufficient and appropriate
• How audit files should be structured to ensure logic, transparency, and ease of review
• Common deficiencies encountered in practice and effective approaches to prevent them

Learning from Real Cases – Preparing for Quality Inspections

Through expert-led discussions, practical case studies, and sample review documentation, participants directly analyzed, discussed, and addressed issues frequently arising during the preparation of audit files. This hands-on approach delivered core value by helping auditors:

• Enhance the quality and consistency of audit documentation
• Strengthen readiness for quality inspections and professional reviews
• Reinforce professional competence and confidence in audit practice

Accompanying the Sustainable Development of the Auditing Profession

The program concluded with strong engagement, open professional dialogue, and valuable contributions from both experts and participants. More than a training course, it served as a platform for knowledge sharing and professional experience exchange, all directed toward a shared objective: raising the quality of audit services in Vietnam.

ACAC sincerely thanks VACPA, the experts, and all participants for their active involvement and meaningful contributions to the success of the program. We firmly believe that the knowledge and skills gained from this course will form a solid foundation, empowering auditors to practice with greater confidence, comply with professional standards, and build long-term credibility in the auditing profession.