Audit Report Review and Assessment During the Audit Preparation Stage by the State Audit Office of Vietnam - Regulations

Control, appraisal of the Audit Report issued during the audit preparation phase are stipulated in Clause 3, Article 9 of the Regulation issued together with Decision 1694/QD-KTNN in 2020, as follows:

- Control and appraise the contents of the Audit Report issued as stipulated in Point 3.1, Clause 3 of this Article.

- Control the explanation, reception, and amendments to the Audit Report according to the Notification of conclusion by the Leadership of the State Audit Office of Vietnam (SAV) when approving the Audit Report and the explanation of the audited unit.

- Examine and review the procedures for amending and perfecting the Audit Report; audit evidence related to the amendment of results, conclusions, and audit recommendations; documents issued for the Audit Report.

- Examine and review the preparation and issuance of Notification of Audit Results, Notification of Audit Results at detailed units, Notification of conclusions and audit recommendations, and issuance of correspondences sent to the State Treasury and other relevant units.

Respectfully.