ESG Auditing in Vietnam Amid the Transition from ISAE 3410 to ISSA 5000: Institutional Gaps and Orientations for Improving the Legal Framework

; the medium term should domesticate the assurance standard and clearly define the scope and timing of mandatory application; and the long term should move towards requiring reasonable assurance linked to the implementation of IFRS S1 and IFRS S2. Professional bodies should develop training and certification of sustainability-assurance competence for auditors and establish corresponding ethics and independence standards. Audit firms should invest in methodology and human resources to be ready to provide assurance under ISSA 5000. Listed companies should proactively improve the quality of their sustainability data to ensure independent verifiability. The paper is limited by its reliance on secondary data and qualitative analysis; it does not empirically survey stakeholders’ readiness. Future research could add surveys of companies and audit firms to quantify the adaptation gap towards ISSA 5000. JAFM JAFM References Government of Vietnam. (2022). Decree No. 06/2022/ND-CP of 7 January 2022 on the mitigation of greenhouse gas emissions and the protection of the ozone layer. Hanoi. Government of Vietnam. (2025). Decree No. 119/2025/ND-CP of 9 June 2025 amending and supplementing a number of articles of Decree No. 06/2022/ND-CP. Hanoi. International Auditing and Assurance Standards Board. (2013). International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements. New York: IFAC. International Auditing and Assurance Standards Board. (2024). International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. New York: IFAC. https://www.iaasb.org/focus-areas/understanding- international-standard-sustainability-assurance-5000 Ministry of Finance. (2020a). Decision No. 345/QD-BTC of 16 March 2020 approving the Scheme for applying financial reporting standards in Vietnam. Hanoi. Ministry of Finance. (2020b). Circular No. 96/2020/TT-BTC of 16 November 2020 guiding information disclosure on the securities market. Hanoi. Prime Minister of Vietnam. (2025). Decision No. 2014/QD-TTg of 12 September 2025 on solutions to support the upgrading of Vietnam’s securities market. Hanoi.