New: Supplementing regulations on audit quality control in 2020 in Vietnam
This is a content stipulated at the Law on amendments to some articles of the Law on State audit office of Vietnam 2019 promulgated by the National Assembly of Vietnam on November 26, 2019.
Article table of contents
The Law on amendments to some articles of the Law on State audit office of Vietnam 2019 supplements Article 49a after Article 49 in Section 4 Chapter IV of the Law on State audit office of Vietnam 2015 on audit quality control applied for State audit office of Vietnam (SAV) from July 01, 2020, specifically as follows:
- SAV shall organize control of audit quality to ensure that quality of all auditing activities is inspected.
- Quality of all auditing activities by SAV shall be controlled on a regular and continuous basis.
- SAV shall elaborate the control of audit quality.
Besides, according to the Law on State audit office of Vietnam 2015, SAV shall plan and organize inspection of accounting units’ implementation of opinions given by SAV. Specifically, the inspection of implementation of auditors’ opinions shall be carried out as follows:
- Request the audited unit to submit a written report on implementation of auditors’ opinions.
- Carry out inspection of the implementation of auditors’ opinions at the audited unit and relevant organizations/units.
Moreover, SAV shall make and send the report on implementation of auditors’ opinions. Reports on implementation of opinions of SAV shall be sent in accordance with Clause 3 Article 48 of the Law on State audit office of Vietnam 2015.
View more details at the Law on amendments to some articles of the Law on State audit office of Vietnam 2019, effective from July 01, 2020.
Thuy Tram
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