The Vietnam State Securities Commission, together with the Vietnam Association of Certified Public Accountants (VACPA), held a training programme for SSC officials on reading, analysing and identifying risks in audited financial statements. The initiative was framed as capacity building to support more effective inspection and supervision, including the identification of risks arising from fraudulent behaviour. Experts from VACPA, Deloitte Vietnam and A&C Audit and Consulting covered general considerations for risk identification during overall financial statement review, common risks in material line items, and selected issues linked to accounting and auditing laws, alongside practical case discussions on detecting misstatements. The session also included an interactive discussion where SSC staff raised practical questions and scenarios for expert analysis. The SSC indicated the programme is expected to continue in Vietnam’s southern region in May 2026.

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