Xin nói ngay là nhận định của chú là sai lầm. Anh trích đoạn đầu tiên trong International Frameworks for Assurance Assignment (cứ tạm hiểu nôm na là lời nói đầu của ISA) để chú tham khảo.
"This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which International Standards on Auditing (ISAs), International Standards on Review Engagements (ISREs) and International Standards on Assurance Engagements (ISAEs) apply. It provides a frame of reference for:
(a) Professional accountants in public practice ("practitioners") when performing assurance engagements. Professional accountants in the public sector refer to the Public Sector Perspective at the end of the Framework. Professional accountants who are neither in public practice nor in the public sector are encouraged to consider the Framework when performing assurance engagements;1
(b) Others involved with assurance engagements, including the intended users of an assurance report and the responsible party; and
(c) The International Auditing and Assurance Standards Board (IAASB) in its development of ISAs, ISREs and ISAEs.
1 If a professional accountant not in public practice, for example an internal auditor, applies this Framework, and (a) this Framework, the ISAs, ISREs or the ISAEs are referred to in the professional accountant’s report; and (b) the professional accountant or other members of the assurance team and, when applicable, the professional accountant’s employer, are not independent of the entity in respect of which the assurance engagement is being performed, the lack of independence and the nature of the relationship(s) with the entity are prominently disclosed in the professional accountant’s report. Also, that report does not include the word "independent" in its title, and the purpose and users of the report are restricted."
Cái mà người ta gọi là "professional accountant in public practice" đầy chính là cái "bọn" kiểm toán độc lập đấy ạ.
Còn đối với VSA, chú cũng thử đọc lại lời giới thiệu xem có không nhé!