Vietnam: What are the latest regulations on steps for preparing, evaluating, approving and issuing the Audit Report in 2022?

No.

CONTENTS

AUDIT REPORT ISSUED IN A MAXIMUM OF 45 DAYS, FROM THE END OF THE AUDIT AT THE AUDITED UNIT

AUDIT REPORT ISSUED IN A MAXIMUM OF 60 DAYS, FROM THE END OF THE AUDIT AT THE AUDITED UNIT

1

Prepare the audit report of the audit team, approve the audit report of the head of the unit presiding over the audit; complete the dossier and submit it to the State Auditor General for approval of the draft audit report (Article 10, Article 11).

Complete within 18 days from the end of the audit at the audited unit.

Complete within 22 days from the date of completion of the audit at the audited unit.

2

The State Auditor General shall organize the review and approval of the draft audit report (Article 13).

The State Auditor General shall organize the review and approval of the draft audit report within a maximum of 07 days from the date of receipt of a complete dossier of submission for approval of the draft audit report from the unit presiding over the audit. In which, the Advisory Department prepares an audit quality control report (for the Department of Audit Regime and Quality Control) and the appraisal results of the draft audit report to submit to the State Auditor General, and at the same time, at the same time, send it to the unit in charge of the audit within 05 days from the date of receiving the complete application for approval from the unit that delays the audit.

The State Auditor General shall organize the review and approval of the draft audit report within a maximum of 07 days from the date of receipt of a complete dossier of submission for approval of the draft audit report from the unit presiding over the audit. In which, the Advisory Department prepares an audit quality control report (for the Department of Audit Regime and Quality Control) and the appraisal results of the draft audit report to submit to the State Auditor General, at the same time, at the same time, send it to the unit in charge of the audit within 05 days from the date of receiving the complete application for approval from the unit that delays the audit.

3

Issue a notice of the State Auditor General's conclusion at the meeting to approve the draft financial report (Article 13).

Within 1.5 days from the end of the meeting to review the draft financial statements.

Within 1.5 days from the end of the meeting to review the draft financial statements.

4

Finalize the draft audit report after the State Auditor General organizes it for approval, sends it to the audited unit for comments and announces the audit results to the audited unit (Article 14, Article 15 of this Decree)

To be completed within 11.5 days at the latest from the date of issuance of the State Auditor General's notice of conclusion at the meeting to approve the draft audit report.

To be completed within 16.5 days at the latest from the date of issuance of the State Auditor General's notice of conclusion at the meeting to approve the draft audit report.

5

The unit presiding over the audit directs the audit team to complete the audit report after announcing the audit results to the audited unit as prescribed in Article 15, and submits the audit report for issue as prescribed in Article 16.

Within 03 days from the date of notification of audit results to the audited unit as prescribed in Article 15, the unit presiding over the audit shall submit the audit report to the State Auditor General for issuance.

Within 05 days from the date of notification of audit results to the audited unit as prescribed in Article 15, the unit presiding over the audit shall submit the audit report to the State Auditor General for issuance.

6

The General Department examines and reviews the completion of the draft audit report, the draft notification of audit results, the draft dispatch to notify the audit results and recommendations to relevant state agencies ( if any) of the unit in charge of the audit for submission to the State Auditor General for issuing the audit report.

Within 03 days from the date of receipt of the complete dossier of the head of the unit presiding over the audit, submit it to the State Auditor General for issuance of the audit report, the General Department shall submit it to the State Auditor General to issue Audit report (In case the unit presiding over the audit submits the State Auditor General to issue a draft audit report that has not been completed fully according to regulations and draft notice of audit results, draft official dispatch notify the audit results and recommendations to relevant state agencies (if any) that are inconsistent with the draft audit report submitted for release, the General Department shall send it back to the unit presiding over the audit to continue the implementation (completed before submitting to the State Auditor General for issuance).

Within 06 days from the date of receipt of complete dossiers from the head of the unit presiding over the audit to the State Auditor General for issuance of the audit report, the General Department shall submit the report to the State Auditor General for issuing Audit report (In case the unit presiding over the audit submits to the State Auditor General to issue a draft audit report that has not been fully completed according to regulations and draft notice of audit results, draft official notify the audit results and recommendations to relevant state agencies (if any) that are inconsistent with the draft audit report submitted for release, the General Department shall send it back to the unit presiding over the audit to continue. completed before submitting to the State Auditor General for issuance).

7

The State Audit Office of Vietnam will check the dossier of the General Department for the last time and submit it to the State Auditor General to issue the audit report, before submitting it to the State Auditor General for signing and issuing.

Within 01 day from the date of receipt of the application for issuance of the General Department.

Within 02 days from the date of receipt of the application for issuance of the General Department.