How long is the auditing period of the Audit Team?
The audit duration of the Audit Team is stipulated in Article 4 of the Regulation issued under Decision 03/2020/QD-KTNN. Specifically:
- The duration of an audit is calculated from the date of the announcement of the audit decision until the completion of the audit at the audited entity. In case of force majeure events (natural disasters, epidemics, etc.) occurring after the announcement of the audit decision that affects the audit, the Auditor General of the State Audit Office considers and decides to suspend the audit. The suspension period is not included in the audit duration.
- The duration of an audit shall not exceed 60 days, except as stipulated in Clause 3 of this Article. For complex cases requiring an extension of the audit duration, the Auditor General of the State Audit Office decides on a one-time extension, which shall not exceed 30 days.
- For audits evaluating the economy, efficiency, and effectiveness in the management and use of public finances and public assets on a national scale, the Auditor General of the State Audit Office decides on the audit duration.
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