To issue 62 auditing forms applied from Feb 24, 2023 in Vietnam

To issue 62 auditing forms applied from Feb 24, 2023 in Vietnam
Lê Trương Quốc Đạt

The State Auditor General of Vietnam issued Decision 01/2023/QĐ-KTNN on the Auditing Form System.

Specifically, the system of audit documentation forms in Decision 01/2023/QD-KTNN covers the following fields:

- State budget audit;

- Auditing of construction investment projects;

- Target program audit field;

- The field of corporate audit;

- Auditing of financial institutions and banks;

- Auditing of national defense, security and party finance;

- General profile.

(Compared with the current in Vietnam's Decision 01/2020/QD-KTNN dated June 26, 2020, the number of audit file forms decreased from 63 forms to 62 forms with the following new points:

- Consolidating 02 samples of audit minutes applied to the budget audit team of the Tax Department and the Customs Department when auditing local budgets into one common form at form 02/BBKT-NSDP;

- Consolidating 02 forms of audit minutes applied to the budget audit team in districts, towns and communes and wards when auditing local budgets into one common form at form 01/BBKT-NSDP;

- Supplementing the form of official letter announcing audit results and recommendations in the general file.)

Vietnam's Decision 01/2023/QD-KTNN takes effect from February 24, 2023, replacing Vietnam's Decision 01/2020/QD-KTNN.

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