Review and Evaluation Methods for Quality Audit Documents of State Audit Office of Vietnam
How are the methods of reviewing and evaluating audit quality documents regulated?
I look forward to your prompt response to the above-mentioned question.Methods of Review and Assessment of Quality Audit Documents
The methods of review and assessment of quality audit documents as stipulated in Clause 2, Article 10 of the Regulation issued together with Decision 1694/QD-KTNN in 2020 are as follows:
Methods of Review and Assessment of Documents
- Review and assessment are conducted by higher-level SAV auditors (Audit Team Leader, Audit Team Leader, etc.) or SAV auditors assigned to control audit quality. They review and assess the documents, operations, and audit results of lower-level SAV auditors or SAV auditors under audit quality control to ensure: (i) The audit work of the SAV auditor is carried out in accordance with SAV standards and the SAV audit procedures; (ii) The audit work of the SAV auditor has been completed, and the audit results are substantiated by sufficient and appropriate documentation and audit evidence; (iii) The SAV auditor applies appropriate audit methods and techniques for gathering audit evidence relevant to the audit operations; (iv) The opinions, evaluations, comments, conclusions, and recommendations of the SAV auditor are consistent and aligned with the collected audit evidence and comply with the current regulations of the State.
- The tool commonly used in the review and assessment method is the Control Checklist (Appendix 01 - Control Questionnaire attached to the Audit Quality Control Regulation).
Sincerely.
