New Procedure on Auditing Local Budgets

08:41, 11/07/2024

On June 12, 2017, the State Audit issued Decision 06/2017/QD-KTNN stipulating new regulations on the audit (AU) process for local budgets.

supplementing several contents in the local budget audit process. Notably, the identification of audit criteria in the general audit planning stage. To be specific:

- Financial audit: Determine audit criteria as prescribed in Sections 26 to 28 of the State Audit Standards No. 1300 - Audit Planning for Financial Audits;- Performance audit: Determine audit criteria as prescribed in Sections 37 to 43 of the State Audit Standards No. 3000 - Guidelines for Performance Audits.- Compliance audit: Determine audit criteria as prescribed in Sections 28 to 32 of the State Audit Standards No. 4000 - Guidelines for Compliance Audits.

Depending on the purpose, content of the audit, and the nature of the work, appropriate audit criteria will be determined.

Decision 06/2017/QD-KTNN is effective from July 27, 2017, replacing Appendix 02 issued together with Decision 02/2013/QD-KTNN dated March 29, 2013.

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