Audit & Assurance


Audit and assurance is DCPA’s core competence. We have spent years providing independent financial audits to client firms and organizations in Vietnam. We ensure our audit professionals apply the highest standards of professional integrity, objectivity, independence and technical excellence to all our activities through careful deliberation and that staff with appropriate seniority are involved in each job. Through our audit, we also assist clients in achieving their business objectives, managing their risks, and improving their business performance. DCPA offers a broad range of audit and assurance services, notably the following:

Statutory Audit

In Vietnam, foreign-invested companies, state-owned enterprises and public companies (listed and unlisted) are required by laws to have their financial statements audited by an independent audit firm. DCPA helps you fulfill this compliance by auditing your accounts based on Vietnamese Accounting Standards for statutory filing or submission to local authorities.

IFRS Audit

A number of our clients are overseas entities, or holding companies based in regional hubs (usually Hong Kong and Singapore), or Vietnamese subsidiaries of regional or global MNCs, whose financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) either for overseas regulatory, group reporting or management purposes. In addition, an increasing number of local Vietnamese entities are required to adopt IFRS for reporting to foreign lenders and institutional investors.

Review of Financial Statements

We offer limited review services (less detailed and hence providing a lower level of assurance than a full audit) for interim reports of public companies (unlisted) and other entities in Vietnam or greater Indochina region as required.

Agreed-upon Procedures

DPCA can assist you in carrying out the procedures of a financial audit nature to which we – the auditor, you – the client, and any appropriate third parties have agreed and to report on factual findings. The recipients of the report form their own conclusions from the report by us.

Such report is normally restricted to those parties that have agreed to the procedures to be performed since others, unaware of the reasons for the procedures may misinterpret the results. For example, an agreed-upon procedures engagement may be commissioned by an entity which is acquiring another business. The entity may engage an audit to report on specific aspects of the business that it is buying.

In addition, we also provide other audit, assurance and accounting services such as non-statutory/ special-purpose audit of financial statements, operational audit, compliance audit, audit of construction projects, internal audit, internal control review and assessment/ setup, accounting system review and setup, various accounting services.


DCPA approaches your audit with a solid knowledge of your organization’s business practices, operations, and industry sector. We also bring you an in-depth understanding of evolving accounting practices and changes in the regulatory environment. As a result, we can provide you with a fully integrated audit plan that’s driven by a fine-tuned methodology, one which allows you to identify new and emerging risks, and assess the effectiveness of your internal controls.

As every business is unique, our professionals work with you to develop an audit approach tailored to each organization. After achieving an understanding of your business, we pinpoint areas of potential risk, ensure that the necessary internal controls are in place, and — when we detect weaknesses — recommend effective, practical solutions.

We also help you go beyond mandatory regulatory requirements to respond dynamically to the diverse needs of your crucial stakeholders, including management, board of directors, creditors, and shareholders. The outcome helps enhance your credibility in today’s demanding new marketplace.


As a final step in our audit process, we assess the accounting principles and estimates used to prepare your financial statements. Based on this thorough analysis, DCPA is ideally positioned to offer you useful business advice and help you benchmark your practices and results with those of your competitors. We also provide you with insights and solutions concerning potential internal control deficiencies. We call them business-focused recommendations, included in the management letter delivered along with the audited reports.


Our Select Clients


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Vietnam Pharmaceuticals

Vietnam Pharmaceuticals

Like many of its regional neighbors, the Vietnamese pharmaceuticals market is still underdeveloped and suffers from poor regulatory and intellectual property standards. Low-cost, locally produced generic drugs as well as counterfeit products accounts for a sizeable...

Vietnam Hi-tech

Vietnam Hi-tech

Vietnam’s fascinating economic growth since the mid-eighties, its young population (60% is under 35 years old), political stability and unique geographic position as gateway to Chinese and South East Asian markets have made the country an attractive investment...

Vietnam Agribusiness

Vietnam Agribusiness

Agriculture continues to play a considerable role in Vietnam’s transition to a market-based economy, despite its shrinking portion in GDP (18.1% in 2015, compared to 16.1% in 2014). Vietnam’s strength in agricultural output is built upon a large rural base where farm...

Vietnam Logistics

Vietnam Logistics

Logistics industry is one of the fastest growing industries in Vietnam and is estimated to grow at a pace faster than the GDP growth rate. Currently, the logistics service accounts for 15-20% of GDP in Vietnam. However, poor and small logistics infrastructure and –...

Vietnam tax treaties on Double Taxation Avoidance

Vietnam tax treaties on Double Taxation Avoidance

In an endeavor to avoid the double taxation of international income and therefore promote foreign direct investment (FDI), Vietnam tax treaties on Double Taxation Avoidance (DTAs) have been concluded with about 65 countries to date, including most major countries....

About DCPA

Founded and run by deeply-rooted local professionals living and working many years in major cities of Vietnam, DCPA has built sound local insights and strong connections with local authorities of various fields and levels, domestic business communities and experts working across industry sectors. More about us..

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Ho Chi Minh City Office:


Room 17-16, Tower B,                  Sunrise City View,                                33 Nguyen Huu Tho, Dist. 7, HCMC        



+84 02862 70 44  30


+84 028 5411 0610

Ha Noi Office:


Level 2, Tower A,                                  Helios Tower, 75 Tam Trinh St.,      Hoang Mai Dist., Ha Noi

Level 4, V+ Business Center, 505 Minh Khai St., Hai Ba Trung Dist., Ha Noi


+84 02436 227 449


+84 024 3622 7450