Content of Quality Control in the Preparation and Submission of the Audit Report during the Audit Implementation Phase by the State Audit Office of Vietnam
Content of Quality Control During the Preparation and Submission of the Audit Report
What does the quality control content during the preparation and submission of the audit report include during the audit implementation phase? Looking forward to your prompt response.Content of quality control at the stage of preparing and submitting the Audit report during the audit implementation stage as stipulated in Clause 3, Article 9 of the Regulation issued together with Decision 1694/QD-KTNN in 2020, as follows:
- Control and evaluate the draft Audit report submitted for approval.
- Check and review the documentation and procedures for approving the draft Audit report with the audited unit: procedures, time, preparation of meeting minutes, and implementation of confidentiality policies as prescribed.
- Control and evaluate the issued Audit report.
- Control the classification, arrangement, listing of audit documentation of the State Audit Team, and the storage of documentation according to the regulations of the State Audit of Vietnam (SAV).
- Organize control work of the chief auditor at the stage of preparing and issuing the Audit report.
Sincerely.
