What are the professional activities of the state auditor during the audit preparation phase in Vietnam?
What are the professional activities of the state auditor during the audit preparation phase in Vietnam? Looking forward to receiving a response to the above question soon.
Professional activities of state auditors in the audit preparation phase are regulated in Clasue 2, Article 8 of the Regulations issued with Decision 1694/QD-KTNN 2020 as follows:
Professional activities of State Auditors
- Comply with the detailed audit plan and adjusted detailed audit plan, cross-checking plan (if any) approved for the audit content; scope, time, and place of audit implementation for each assigned task.
- Select samples to ensure representativeness, quantity, and scale as prescribed for audit.
- Apply appropriate audit methods in accordance with the approved detailed audit plan; suitable for the audit content and object.
- Comply with the audit procedures, sequences, and professional regulations according to the Audit Process of the State Audit Office, State Audit Standards, and related audit guidelines.
- Comply with the inspection and cross-checking regulations for relevant agencies, organizations, individuals related to the audit activities (if any).
- Comply with the instructions and guidance of the Head of the delegation, Deputy Head of the delegation, and Audit Team Leader.
- Verify the audit results; audit evidence ensures full and appropriate requirements with the audit results in the Audit Log, audit results and evaluations, confirmations in the Confirmation Minutes of data and audit status, Cross-check Minutes, and Audit Minutes.
- Record the audit log and work log promptly, fully, and honestly in content, records, data, audit documents, audit results, adjust changes in audit results over time; provide full legal basis or attach complete audit evidence, in accordance with the audit results as prescribed.
- Confirmation Minutes of data and audit status: (i) Comply with the regulations on form, content recording; (ii) Confirm all audit contents performed; (iii) Data and audit status confirmations are consistent with the audit results recorded in the State Auditor's Audit Log and audit evidence; (iv) Comply with the opinions and guidance of the Audit Team Leader; (v) The data and audit status confirmation is prepared on time and has the full signatures of the relevant parties as prescribed.
- Inspection and Cross-check Minutes: (i) Comply with the regulations on form, content recording; (ii) Fully demonstrate the results of the inspected and cross-checked contents approved in the inspection and cross-checking plan; (iii) The minutes are prepared with the full time, signatures of the relevant parties as prescribed.
Best Regards!