Control and Appraisal of Audit Report Drafts Submitted for Approval in the State Audit Office of Vietnam
Control and appraisal of the draft Audit Report for submission for approval in the audit preparation stage as stipulated in Clause 3, Article 9 of the Regulations issued accompanying Decision 1694/QD-KTNN of 2020, are as follows:
- Comply with the prescribed formats regarding form, structure, and sequence of preparation.
- The content of the draft Audit Report must be consistent with the contents of the approved General Audit Plan and the actual audit implementation: (i) Accurately reflect the actual audit implementation situation; (ii) Present evaluation opinions and certifications corresponding to the contents approved in the General Audit Plan; (iii) Present audit conclusions corresponding to each approved audit objective in the General Audit Plan.
- The contents of the draft Audit Report must ensure appropriateness and consistency: (i) Audit evaluation and certification opinions must be consistent with audit evidence; (ii) Audit conclusions must be consistent with and appropriate to the findings in the evaluation and certification section and adhere to the audit content and scope; (iii) Audit conclusions must be consistent with current policies and the actual situation of the audited unit; (iv) Audit recommendations must be appropriate to the evaluation, certification, audit conclusions, current policies, and ensure feasibility; (v) The information and figures in the Audit Report must be consistent and appropriate with the information and figures in the audit minutes of the Audit Team, audit files, documents, and annexes accompanying the Audit Report.
- Audit evidence must be sufficient and appropriate to the evaluations, certifications, conclusions, and recommendations in the Audit Report.
- Comply with the instructions and conclusions of the competent authority during the preparation of the Audit Report.
Respectfully.
