Forms of control of audit service quality by the State Audit Office of Vietnam

Forms of control of audit service quality by the State Audit Office of Vietnam

control of audit service quality is the activity of inspecting and supervising auditing operations during various stages of an audit follow the Audit Procedure of the State Audit Office of Vietnam to ensure audit quality; prevent, detect, and rectify violations and limitations in auditing activities, and verify the implementation of audit conclusions and recommendations.

The forms of control of audit service quality by the State Audit Office of Vietnam include:

- Supervision of auditing activities concerning the Audit Team: This involves inspecting and evaluating audit files sent to the Department of Regimes and control of audit service quality (abbreviated as DR&AQC) and the unit managing the audit according to regulations and reviewing the electronic audit log (abbreviated as EAL) recorded by the State Auditor without directly working with the Audit Team.

- Control of the organization and implementation of control of audit service quality by the Chief Auditor: This involves inspecting and evaluating the organization and implementation of control of audit service quality conducted by the Chief Auditor according to regulations on control of audit service quality, carried out by the DR&AQC based on duties assigned by the Auditor General of the State.

- Direct control of audit service quality of the Audit Team: This involves inspecting and evaluating the auditing activities of the Audit Team during the stages of an audit follow the Audit Procedure, conducted concurrently with the auditing activities of the Audit Team.

- Unscheduled control of audit service quality: This involves inspecting and evaluating audit quality activities that are not part of the annual control of audit service quality plan (abbreviated as the annual control plan), conducted as required by the management and executive activities of the Auditor General of the State or the Chief Auditor.

- Post-issuance audit file control: This involves inspecting and evaluating compliance with the State Audit Office of Vietnam's regulations on audit files and control of audit service quality files during the stages of an audit until the audit report is issued.

More details can be found in Decision 477/QD-KTNN, effective from March 4, 2024.

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