Quyết định 08/2016/QD-KTNN

Decision No. 08/2016/QD-KTNN dated December 23, 2016, promugating audit process of State Audit Office of Vietnam

Nội dung toàn văn Decision 08/2016/QD-KTNN promugating audit process of State Audit Office of Vietnam


STATE AUDIT OFFICE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 08/2016/QD-KTNN

Hanoi, December 23, 2016

 

DECISION

PROMUGATING AUDIT PROCESS OF STATE AUDIT OFFICE OF VIETNAM

Pursuant to the Law on State Audit Office of Vietnam dated June 24, 2015;

Pursuant to the Law on promulgation of legislative documents dated June 22, 2015;

At the request of Director of Department of Audit Policy and Quality Control and Director of Department of Legal Affairs;

State Auditor General promulgates a Decision on promulgation of audit process of State Audit Office of Vietnam (hereinafter referred to as SAV).

Article 1. Audit process of SAV shall be issued together with this Decision.

Article 2. This Decision comes into force after 45 days from the day on which it is signed and replaces Decision No. 04/2007/QD-KTNN dated August of State Auditor General on promulgation of audit process of SAV.

Article 3. Heads of entities affiliated to SAV and relevant organizations and individuals shall implement this Decision./.

 

 

 

State Auditor General



Ho Duc Phoc

 

AUDIT PROCESS

OF STATE AUDIT AGENCY OF VIETNAM
(Issued together with Decision No. 08/2016/QD-KTNN dated December 23, 2016 of State Auditor General)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

Audit process of SAV (hereinafter referred to as audit process) is procedures of an audit performed by SAV. Audit process is formulated in accordance with the Law on State Audit Office of Vietnam, system of SAV standards and actual auditing practices.

Audit process comprises 4 steps as follows:

- Preparation;

- Performance;

- Making and sending audit reports;

- Oversight of performance of audit conclusions and audit requests.

Article 2. Regulated entities

1. The audit process applies to entities affiliated to SAV, audit delegations of SAV and organizations and individuals in relation with audit activities.

2. Entities affiliated to SAV other than specialized audit departments, local audit offices assigned to carry out audits.3. Any member of an audit delegation other than a State auditor shall also apply the Procedures similarly to the state auditor.

Article 3. Purposes of audit process

1. Ensure the discrepancy in organization, implementation, management of audit operation and control of audit quality of SAV, state audit delegations, state auditors and members of audit delegations other than state auditors (hereinafter referred to as audit delegations and members thereof).

2. Create legal basis and professional practice framework for the purposes of initiating tasks in an audit; operation of audit delegations and state auditors; and facilitate the inspection, supervision, and evaluation of quality of audits and professional ethics of state auditors.

3. Facilitate the formulation of specific audit process and providing guidelines in respect of audit in each field of SAV.

4. Facilitate the formulation of a system of textbooks, training materials provided for positions of state auditors.

Article 4. Requirements pertaining to audit delegations and members thereof

1. Comply with the Law on State Audit Office of Vietnam, system of SAV standards, regulations on organization and operation of audit delegations and relevant legal documents.

2. Comply with general audit program approved by State Auditor General. Any amendment to the general audit program must be made in accordance with regulations of SAV.

3. Carry out the audit work following the procedures prescribed in the audit process. During the audit progress, the head of audit delegation (hereinafter referred to as the delegation leader) or leaders of audit teams (hereinafter referred to as the team leader) shall direct state auditors to record sufficient results of each step of the audit in the audit documentation as audit evidence for the purpose of serving audit verification, certification, conclusions, and requests; and serving the supervision, inspection, and administration of the audit progress, consolidate audit findings and send periodic reports on plan implementation progress to the superior authority for any appropriate prompt adjustment so as to complete the audit plan meeting requirements for schedule and quality.

4. The team leader shall provide members with the audit delegation to conduct the audit following the audit process, regularly supervise and inspect the work performed by members for the purpose of evaluate their performance, lessons learned and assign work for next steps.

Article 5. Controlling audit quality

The quality of audits conducted by SAV shall be controlled as prescribed in SAV standard 40 – Controlling audit quality and other SAV standards in terms of controlling audit quality, regulations on controlling audit quality and other relevant regulations of SAV.

Article 6. Audit documentation

Audit documentation of an audit shall be made and kept in accordance with the Law on State Audit Office of Vietnam, system of SAV standards, regulations on list of audit documentation, regulations on submission, using, and cancellation of audit documentation and other relevant regulations of SAV.

Chapter II

PREPARATION

Article 7. Surveying and collecting information

According to an annual audit plan promulgated by State Auditor General, the agency in charge of audit shall form a survey team and follow the steps below:

1. Preparing, approving and send a survey scheme

a) Preparing the survey scheme

The survey scheme includes at least:

- Bases and requirements.

- Essential information to be collected according to the audit’s nature.

- Other materials to be collected in connection with subject matters to be audited.

- Organization method.

- Surveyed entities.

- Time and personnel in charge.

b) Approving the survey scheme

The Chief Auditor shall approve the survey scheme, then send it to surveyed entities and initiate the survey.

c) Sending the survey scheme

The survey scheme shall be sent to entities responding to the survey together with a dispatch of survey scheme before procedures for surveying and collecting information are conducted.

2. Surveying and collecting information about internal control system

a) Information about internal control system to be collected

- Control environment.

- Organization of internal control system.

- Control activities and procedures to be conducted.

- Internal control situation and results.

b) Method of collecting information about internal control system

Primary methods:

- Update evaluation on previous audits.

- Interview relevant managers and staff of the surveyed entities.

- Inspect and analyze related reports and documents.

- Directly observe some stages in the entities’ operation.

- Test some stages in the internal control process.

3. Collecting information about financial situation and other relevant information

a) Information to be collected

The objectives and requirements of an audit for determining essential information to be collected, depending on its type, may conclude:

- Management mechanism, policies and applicable legislative documents; special regulations applied to the entity.

- Regulations on framework of preparation and presentation of financial statements, financial information of the auditee.

- Financial situation, namely: financial performance, revenues and expenditures of state budget; sources of funds, use and statement of sources of funds; assets, owner’s equity, financial performance, discharge of financial liability to the state; other financial information in connection with the audit.

- Management, use, efficiency in use of financial resources; financial management performed by the entity (preparation, enactment, statement of finance and budget, etc.) transactions; other information about financial management, public property with major impact.

- Functions, tasks, powers and organizational structure of auditees, operation, etc.

- Implementation of assigned objectives and tasks.

- Tax liability and other liability to the state, responsibility towards the community, clients, and providers, etc.

- Misstatements and fraud identified from previous audits, records made from previous audits.

- Issues and inspection affairs in connection with operation during the audit period of which findings have been reported; lawsuits filed by staff and other entities related to the auditee, etc.

- Dispute over economic contracts, financial contracts and pending litigation in relation with the auditee.

b) Method of collecting information

- Collate documents on management and use of resources.

- Communicate and interview relevant managers and staff in charge of the entities.

- Examine archives of SAV related to the auditee.

- Communicate with professional regulatory authorities, superior regulatory agencies.

- Gather information about the auditee in means of mass media.

- Gather information about particular issues as required by audit regulations.

The information shall be surveyed and collected in accordance with paragraphs 13 through 44 of SAV standard 1315 – Identifying and assessing the risks of material misstatement through understanding the entity and its environment, paragraphs 18 through 20 of SAV standard 3000 – Performance audit guidelines, paragraphs 10 through 13 of SAV standard 4000 – Compliance audit guidelines and other regulations issued by SAV.

Information to be surveyed and collected shall also relate to the general audit program and the detailed audit program.

Article 8. Evaluating internal control system and collected information

1. Contents to be evaluated

The sufficiency, validity, effectiveness, reliability, and limitations of the internal control system and collected information shall be evaluated for the purpose of accessing the risks and identifying materiality.

2. Methods

Primary methods: analysis, comparison, balance, statistics, sampling, etc.

Approaches to evaluation:

- Identification of types of internal control in the entity.

- Absent important control activities.

- Limitations of the internal control system.

- Possible consequences result from absence of important control activities and limitations of the internal control system.

- Remedial measures for limitations.

3. Evaluation procedures

- Consider and evaluate information about the internal control system: organizational structure diagram, assignment, qualification of managers, accounting diagram, internal managerial documents, organization of internal audit work.

- Communicate and interview relevant managers and staff in charge in order to understand characteristics of the organization, personnel policies, qualifications, and attitude of the managers and staff.

- Direct observation.

- Conduct tests in some stages of the internal control system.

- Analyze the information collected.

The evaluation procedures for the internal control system shall be consistent with paragraphs 18 through 44 of SAV standard 1315 - Identifying and assessing the risks of material misstatement through understanding the entity and its environment.

Article 9. Identifying and assessing audit risks

According to collected information and results of information analysis and evaluation, a state auditor shall identify and assess audit risks for the purpose of formulating a general audit program.

The procedures for identifying and assessing audit risks shall be consistent with paragraphs 45 through 56 of SAV standard 1315 – Identifying and assessing the risks of material misstatement through understanding the entity and its environment, paragraphs 23 through 24 of SAV standard 3000 – Performance audit guidelines, paragraphs 16 through 18 of SAV standard 4000 – Compliance audit guidelines and other regulations issued by SAV.

Article 10. Identifying audit materiality

According to the results of information analysis and evaluation and findings of risk assessment, a state auditor shall identify audit materiality for the purpose of formulating an audit plan.

The procedures for identifying audit materiality in the preparation stage shall be consistent with SAV standard 1320 – Identifying and applying the audit materiality; paragraphs 21 through 22 of SAV standard 3000 – Performance audit guidelines, paragraphs 19 through 24 of SAV standard 4000 – Compliance audit guidelines and other regulations issued by SAV.

Article 11. Making general audit program

According to the information about the internal control system that is surveyed, collected, and evaluated, financial information, and other information about the auditee, risk assessment and identification of audit materiality, a general audit program shall be made as prescribed in paragraphs 11 through 35 of SAV standard 1300, paragraphs 21 through 48 of SAV standard 3000, paragraphs 8 through 38 of SAV standard 4000. The general audit program shall at least contain:

1. Objectives

Objectives of an audit shall be identified according to the annual auditing orientation of SAV; requirements and nature of the audit; characteristics and reality of the auditee or subject matters to be audited. Subject to each type of auditing, primary objectives of the audit may be:

- Confirmations of the correctness and truthfulness of financial statement and financial information.

- Considerations of laws and internal regulations of the auditee.

- Evaluation of the economy, efficiency and effectiveness in management and use of public finance and public property.

- Identification of violations, through audit activities, and requests to the auditee for remedial measures and reorganizing of internal management; requests to authorities competent to take actions against violations for policies and laws of the State; requests to the National Assembly, the Government, the Prime Minister and other agencies of the State for amendments to policies and laws so as to ensure that financial resources and public property are used economically and effectively.

- Contribution to the prevention and combating of corruption and prodigality.

2. Contents

a) Audit contents are identified according to guidelines for annual main objectives, focus, and contents of SAV, objectives of the audit; characteristics and reality of the auditee (or subject matters to be audited). Subject to the nature of the audit, the contents shall be identified in accordance with Article 32 of the Law on State Audit Office of Vietnam, in particular:

- Financial audit: Assess whether financial information and financial statements of the auditee have been correctly and truthfully provided (specific contents of financial information, specific criteria of financial statements to be audited shall be identified in the audit plan depending on the reporting regulations with the scope of operation of the auditee, objectives of the audit).

- Compliance audit: Assess whether the auditee has complied with laws and internal regulations required (specific contents shall be identified depending on objectives of each audit and legislative documents and internal regulations applicable to the unit).

- Performance audit: Access whether public finance and public property have been used and managed with economy, efficiency, and effectiveness (specific contents shall be identified depending on objectives of each audit and subject matters to be audited; one, two, or three abovementioned criteria may be used for the assessment subject to the requirements of the audit).

b) According to requirements of each audit, State Auditor General shall decide its contents.

c) The agency in charge of audit shall identify essential contents in those identified according to requirements and nature of the audit and the reality of the auditee.

3. Criteria

Criteria for an audit shall be identified in conformity with its purposes and contents and in conformity with the work of confirmation inspection and evaluation inspection.

a) Criteria for a financial audit shall be identified in accordance with paragraphs 26 through 28 of SAV standard 1300 – Planning an audit of financial statements.

b) Criteria for a performance audit shall be identified in accordance with paragraphs 37 through 43 of SAV standard 3000 – Performance audit guidelines.

c) Criteria for a compliance audit shall be identified in accordance with paragraphs 28 through 32 of SAV standard 4000 – Compliance audit guidelines.

4. Scope

- Period Specify financial year (fiscal year) or a period of time of the capital construction program/project or work, or period of time in which an audit is expected to be conducted, etc.

- Identify contents, units, projects, and subject matters subject to specific audit.

- Criteria for selecting auditee, etc.

5. Methods and procedures

- Determine methods and procedures as prescribed in: Paragraph 31 of SAV standard 1300 - Planning an audit of financial statements; SAV standard 1330 – Auditor’s responses to assessed risks; paragraphs 33 through 36 of SAV standard 3000 - Performance audit guidelines; paragraph 35 of SAV standard 4000 - Compliance audit guidelines.

- Determine audit procedures which are deemed necessary in conformity with contents and nature of items and results of risk assessment with material misstatements in the assertion level. Contents of a set of audit procedures must represent its objectives (control test or basic test) and type (observation; inspection; verification, external confirmation; re-calculation; investigation; interview; analysis, etc.).

6. Time limit

Time limit of an audit is specified in Article 34 of the Law on State Audit Office of Vietnam, in particular:

- Time limit of an audit begins from the date on which a decision on audit is announced until the completion of the audit.

- Time limit of an audit does not exceed 60 days. In a case deemed necessary to extend the time limit of an audit, State Auditor General shall grant an extension not exceeding 30 days.

- If an audit is accessed whether public finance and/or public property are managed and used with economy, efficiency, and effectiveness nationwide, State Auditor General shall decide its specific time limit.

7. Personnel

- Determine personnel of an audit delegation: leader, deputy leaders, team leaders (if any) and members as prescribed in the Law on State Audit Office of Vietnam and regulations of SAV.

- Team leaders and auditors shall be appointed in conformity with their qualifications and principles of independence and objective and in accordance with the Law on State Audit Office of Vietnam and regulations of SAV.

8. Funding and necessary facilities for an audit

A general audit program shall specify funding and necessary facilities for an audit, namely: Expenditures on food, accommodation, and working facilities serving the operation of the audit delegation.

Article 12. Considering general audit program

1. The Chief Auditor or the head of the agency in charge of audit (hereinafter referred to as Chief Auditor) shall consider approving a general audit program.

The Chief Auditor shall assess and consider approving the audit plan according to the following:

a) The compliance with form of general audit program in terms of structure and contents.

b) The completeness and soundness of information about the internal control system, financial situation and other information; the soundness in evaluation of the internal control system and information collected.

c) The conformity of risk assessment and identification of audit materiality.

d) The compliance with audit objectives by SAV in determining audit objectives and contents.

dd) The conformity between objectives, materiality, contents, criteria, scope, methods and procedures and collected information and evaluation pertaining to the internal control system, financial information, other information and between them.

e) The soundness in arrangement of audit schedule and personnel conducting audits.

The assessment and approval of the general audit program by the Chief Auditor must be made in a record in accordance with regulations of SAV.

2. State Auditor General shall consider approving the general audit program

Agencies in charge of control and assessment are assigned to assist State Auditor General to assess the general audit program, assess and make a report on assessment submitted to State Auditor General for approval as prescribed.

a) Contents of the general audit program to be assessed shall be consistent with Clause 1 Article 12 of this procedure.

b) State Auditor General shall hold a meeting to consider approving the general audit program of which time, location, and composition shall be decided by himself/herself.

c) The Chief Auditor shall direct the leader to complete the general audit program according the conclusion made by State Auditor General or a person authorized by State Auditor General, then bear his/her signature on such plan and send it to the head of SAV and entities as prescribed by SAV.

Article 13. Making and approving detailed audit program

1. Making a detailed audit program

A detailed audit program shall be made according to a general audit program, research findings, evaluation of the internal control system, financial information and relevant information; evaluation of risks and identification of audit materiality; identification of approaches to each audit content; procedures for gathering audit evidence; audit time limit; and personnel of the audit team. The team leader shall make a detailed audit program as prescribed in paragraphs 36 through 39 of SAV standard 1300, paragraphs 49 through 54 of SAV standard 3000, paragraphs 39 through 42 of SAV standard 40000 and using the form of detailed audit program prescribed by State Auditor General, at least containing:

- Objectives, contents, and criteria

- Scope.

- Evaluation of internal control system and analysis of collected information.

- Evaluation of risks.

- Identification of audit materiality.

- Identification of audit sample.

- Assignment of tasks and estimated schedule and location.

- Methods and procedures to be followed.

The team leader shall represent a detailed audit program to the delegation leader for approval (in a case where sufficient information about the entity and audit subject-matter has been provided) prior to the audit initiation.

In case of a large-scale audit (the information about the entity and audit subject-matter for the purpose of preparing detailed audit program has not been collected sufficiently and the conducting further survey is unfeasible), the audit team shall prepare a specific draft audit plan according to existing information and submit it to the delegation leader for approval. When an audit is conducted, the audit team shall collect and add missing information to complete the detailed audit program and submit it to the delegation leader for approval within a given time limit prescribed by SAV.

2. Approving and amending detailed audit program

- The team leader shall submit a detailed audit program to the delegation leader for approval. The delegation leader shall, according to the general audit program and collected information about the auditee, inspect and require the team leader to amend and complete the detailed audit program, and then approve it.

- During the conducting of an audit, if any issue arises resulting in changes to the detailed audit program: The team leader shall provide the delegation leader with explanation for the changes in writing in order for the delegation leader to consider approving (if the issue is within the competence of the delegation leader as prescribed by SAV) or the delegation leader to request the competent authority for approval (if the issue is within the competence of superior authority as prescribed by SAV). Any change to the specific audit is carried out only when it is approved by the competent authority.

Article 14. Audit decisions

Upon the approval for a general audit program and a detailed audit program, State Auditor General (or an authorized person) shall sign an audit decision.

Contents of an audit decision shall be consistent with Article 31 of the Law on State Audit Office of Vietnam, in particular:

+ Legal bases for conducting the audit.

+ Auditee.

+ Objectives, contents, and scope of audit.

+ Location, deadline.

+ Delegation leader and other members of audit delegation.

Article 15. Disclosing audit decision and general audit program and update knowledge for members of audit delegation

1. The delegation leader shall disclose the audit decision, general audit program, Regulations on organization and operation of SAV delegation and other relevant regulations in order for the audit delegation to be familiar with and reach a consensus on objectives, requirements, contents, scope and time limit for the audit.

2. Update members of audit delegation on essential knowledge about the contents and forms of the following:

- Actual reports on operation, management experience, internal control, accounting professional operation, economic activity analysis, etc. made by internal or external experts in the field of auditing.

- Raise awareness of policies, regulations on management of economy, finance, accounting promulgated by the state to which the auditee must adhere or allowed to apply. Especially, new regulations on finance and accounting relating to the operation of the auditee must be updated.

Article 16. Preparation of necessary materials and facilities for audit delegation

- Documents serving as the legal basis for the audit and necessary documents on policies and regulations on finance and accounting, etc.

- Documents on operation progress of the auditee in previous years relating to the audit.

- Regulations on organization and operation of SAV delegation and guidelines for professional operation of SAV.

- Other documents serving the communication during the audit process.

- Facilities supporting the audit, etc.

Chapter III

CONDUCTING OF AUDIT

Article 17. Disclosing audit decisions

Disclose the audit decision to auditee, notify the general audit program, clarify responsibilities and entitlement of the delegation leader and members of the audit delegation, rights and obligations of auditee as prescribed by law; and reach a consensus on the coordination between the audit delegation and the auditee.

Article 18. Conducting an audit

1. Collect information so as to complete or amend the detailed audit program (if necessary)

Following the steps prescribed in Article 13 of this Procedure.

2. Collect and verify audit evidence

a) The state auditor shall audit issues assigned

- According to the approved detailed audit program and the assigned task, the state auditor shall use audit methods and procedures for auditing each of contents and items so as to obtain and verify audit evidence. Common audit methods and procedures for obtaining audit evidence include: Observance; inspection; external confirmation; recalculation; investigation; investigation; analytical procedures; inspection of job site, physical verification; reperformance.

- The state auditor shall audit issues assigned in the detailed audit program; select one or combination of multiple methods audit methods and procedures that are appropriate. During the conducting of the audit, the state auditor shall properly use audit methods and procedures, knowledge and professional judgment; legislative documents to perform tasks on the effective and time-saving basis.

- The obtained audit evidence shall be verified in accordance with SAV standards 1500 - Audit evidence; paragraphs 55 through 84 of SAV standards 3000 - Performance audit guidelines and paragraphs 43 through 61 of SAV standards 4000 - Compliance audit guidelines.

- The state auditor shall perform his/her work with due professional care, professional judgment, conservatism, and professional skepticism throughout the audit process.

- During the audit process: If there are grounds that state auditor to believe that a document is possibly inauthentic, or has been modified without any notification, or shows signs of fraud, the state auditor shall undertake additional verification as follows: Direct certification with a third party; employ specialists and other legitimate methods for the purpose of verifying the authentication of such document; and verify it from other sources of information. In a case where representations made by the auditee are inconsistent, the state auditor shall undertake verification of the inconsistency so as to obtain sufficient evidence for the purpose of asserting or excluding doubts of the state auditor. The verification, investigation, etc. must be recorded and enclosed with evidence. When discovering material violations or criminal-related violations, the state auditor or team leader shall promptly send a report to the delegation leader, Chief Auditor, and then the delegation leader or Chief Auditor shall forward it to the State Auditor General for handling.

b) Where it is necessary to hire specialists and consulting expertises, the regulations on employment of audit collaborator of SAV and SAV standards 1620 – Using the Work of an Auditor’s Expert.

c) The state auditor shall inspect and review the audit results: Before consolidating audit results, the state auditor shall check these audit results and inspect whether the audit evidence is authentic, rational, lawful, appropriate, and sufficient; assess performance levels compared to the plan and the workload to be audited; continue conducting additional audit procedures deemed necessary, obtain additional audit evidence, and systematize the audit evidence that has been obtained.

d) The state auditor consolidates audit results and send the team leader a report on the audit progress: The state auditor shall obtain audit evidence, audit findings, consolidate audit results, provide comments, assessment, confirmation, propose conclusions of audit; provide draft of confirmation of figures and audit progress, and then send a report to the team leader before forwarding them to the entity for explanation.

3. Considerations upon the conducting of financial audit, compliance audit, and performance audit

- In a financial audit, the state auditor may, when determining an audit method, select whether the audit method according to the verification of the reliability and efficiency of the internal control system (compliance audit procedures) or basic audit procedures according to the state auditor's assessment in terms of risks found in the assertion level With regard to the basic audit procedures, the state auditor may select whether analytical procedures or tests of details.

When performing analytical procedures, the state auditor shall comply with SAV standards 1520 - Analytical procedures in financial audit

When conducting the sampling, selecting sample size and elements for tests of details, the state auditor shall comply with SAV standards 1530 – Audit sampling in financial audit.

- The initial audit engagement of opening balances in financial audit shall be consistent with SAV standards 1510 - Initial audit engagement - Opening balances in financial audit.

- Auditing accounting estimates shall be consistent with SAV standards 1540 - Auditing accounting estimates in financial audit.

- Auditing transactions conducted by related parties shall be consistent with SAV standards 1550 – Related parties in financial audit

- Subsequent events occurring since the end of the accounting period shall be consistent with SAV standards 1560 - Subsequent events and subsequent events occurring since the compliance audit stage shall be consistent with paragraph 65 of SAV standards 4000 - Compliance audit guidelines.

- Considering evaluation of going concern assumption in financial audit shall be consistent with SAV standards 1570 – Going concern in financial audit.

- Written representations shall be consistent with SAV standards 1580 – Written representations in financial audit; paragraphs 86, 87 of SAV standards 3000 - Performance Audit Guidelines and paragraph 64 of SAV standards 4000 - Compliance audit guidelines.

- The audit of groups or consolidated financial statements in financial audit shall be consistent with SAV standards 1600 – Special consideration – Audits of group financial statements.

- The using of the work of internal auditors and auditor’s expert during the financial audit shall be consistent with SAV standards 1610 – Using the work of internal auditors and SAV standards 1620 - Using the work of an auditor’s expert.

- The risk assessment and responses to assessed risks in financial audit shall be consistent with SAV standards 1315 – Identifying and assessing the risks of material misstatement through understanding the entity and its environment; SAV standard 1330 - Responses to assessed risks in financial audit; Audit risk management in performance audit and compliance audit shall be consistent with paragraph 85 of SAV standard 3000 - Performance audit guidelines and paragraph 62, 63 of SAV standard 4000 - Compliance audit guidelines.

- Identifying materiality is a matter of professional judgment and subject to the analysis of the state auditor in terms of requirements applicable to users of auditor's reports. The audit materiality must be considered throughout the audit process. The materiality identification shall be consistent with SAV standard 1320 – Identifying and applying materiality in financial audit; paragraphs 21 through 22 of SAV standard 3000 - Performance audit guidelines and paragraphs 19 through 24 and paragraph 61 of SAV standards 4000 - Compliance audit guidelines.

4. Preparing audit documentation

The auditor shall prepare audit documentation as prescribed in SAV standard 1230 - Audit documentation in a financial audit; paragraphs 123 through 127 of SAV standard 3000 - Performance audit guidelines; paragraphs 98 through 103 of SAV standard 4000 - Compliance audit guidelines and other regulations of SAV on audit documentation.

5. The team leader shall examine and review tasks performed by the state auditor

a) The team leader shall examine and review daily according to the audit trail or send daily reports difficulties encountered by the state auditor, issues subject to modifications, and issues showing signs of violations or fraud. Examine the audit evidence obtained by the state auditor, audit results and opinions provided by the state auditor; assess the performance levels of the state auditor; and request the state auditor to follow additional procedures and obtain additional audit evidence deemed necessary. When detecting a fraud, the team leader shall clarify the responsibilities of individuals in the auditee and comply with SAV standard 1240 - The auditor's responsibilities relating to fraud in an audit of financial statements; paragraphs 56 through 57 of SAV standard 4000 - Compliance audit guidelines and other relevant regulations.

b) Each state auditor shall observe the guidance and conclusion made by the team leader. In case of any contradiction to the conclusion of the team leader, the auditor may reserve his/her opinions as prescribed in the Regulations on organization and operation of the state audit delegation.

6. The state auditor signs the confirmation of figures and audit progress

a) According to the conclusion of the group leader, the state auditor shall keep following audit procedures, obtaining the audit evidence for the purpose of ensuring the suitability, sufficiency, and logic of these audit evidence and audit results.

b) Consolidate audit results, exchange and receive representations of the auditee; reinforce evidence, provide audit evaluation and confirmation, propose audit requests; reach a consensus and sign confirmation of figures and audit progress with the person in charge of the matter audited in the auditee.

Communicate with the auditee in terms of issues relating to the audit, audit findings in financial audit in accordance with SAV standard 1260 – Communication with audit authorities in financial audit; discuss about the audit findings and preliminary audit conclusion in financial audit, discuss about the audit findings and preliminary audit conclusion in performance audit as prescribed in paragraph 86, 87 of SAV standard 3000 - Performance audit guidelines; communicate in compliance audit as prescribed in paragraph 66 of SAV standard 4000 - Compliance audit guidelines.

If the person in charge of matter audit in the auditee has any contradiction to the audit results provided by the state auditor, the state auditor shall require himself/herself to provide official representation in writing and forward it to the team leader for consideration.

Article 19. Making and sending audit record of the audit team and draft of audit results provided at the detailed audit authority

1. Making audit record of the audit team and draft of audit results provided at the detailed audit authority

a) The team leader shall consolidate audit results specified in the confirmations of figures and audit progress made by auditors, audit records of entities that are selected as samples for detailed audits, inspection record compared to a third party and relevant audit evidence to make a draft of audit record of the audit team and draft of audit results made at detailed audit authority.

b) Hold a discussion in the audit team about the draft of audit record and draft of audit results made at detailed audit authority; if the state auditor has any contradiction to the conclusion made by the team leader, he/she may reserve his/her opinions in accordance with the Regulations on organization and operation of the state audit delegation.

c) The team leader shall complete the draft of audit record and draft of audit results made at detailed audit authority after the discussion in the audit team.

d) The team leader shall submit the completed draft of audit record and draft of audit results made at detailed audit authority to the delegation leader for approval before sending them to the auditee.

2. Defending the audit results specified in the draft of audit record and draft of audit results made at detailed audit authority against opinions of the delegation leader

a) The team leader shall defend the audit results specified in the draft of audit record and draft of audit results made at detailed audit authority against opinions of the delegation leader; request the delegation leader to handle issues subject to contradiction in the audit team within his/her competence. The delegation leader shall examine and review audit record, audit evidence; request the audit team to clarify and explain about the matters in the draft of audit record and draft of audit results made at detailed audit authority; access the achievement levels of the audit plan and objectives; consider processing requests made by the audit team, and direct the audit team to keep conducting additional audit procedures deemed necessary. Concurrently, the delegation leader shall send a report on materiality to the Chief Auditor and State Auditor General for consideration.

b) The team leader of audit team and state auditors shall observe directions and conclusions made by the delegation leader, and complete the audit record of audit team.

c) In case of any contradiction to the conclusion of the delegation leader, the audit team may reserve its opinions as prescribed in the Regulations on organization and operation of the state audit delegation.

3. Sending the draft of audit record of the audit team and draft of audit results provided at the detailed audit authority

a) The audit team shall send the draft of audit record of the audit team and draft of audit results provided at the detailed audit authority approved by the delegation leader to the auditee; consider explanations and requests of the auditee so as to complete the audit record of the audit team; reach a consensus on and sign the audit record of audit team. The team leader shall send the audit record of audit team to the delegation leader on time as prescribed in the Regulations on organization and operation of state audit delegation.

b) In a case where the audit team fails to agree with explanations and requests of the auditee or ultra vires the team leader shall request the head of the auditee to provide explanation in writing and forward it to the delegation leader for consideration. In case of any contradiction to the conclusion of the delegation leader, the audit team may reserve its opinions as prescribed in the Regulations on organization and operation of the state audit delegation.

Chapter IV

MAKING AND SENDING AUDIT REPORTS

Article 20. Making draft audit report

1. Obtaining audit evidence and audit results

The delegation leader shall obtain sufficient appropriate audit evidence and audit results so as to make a draft audit report as prescribed by SAV.

Additionally, the state auditor must systematize and collect sufficient related legislative documents as the legal basis for auditor’s opinions; and other necessary documents relating to the audit.

2. Examining, classifying, and consolidating audit results

The delegation leader shall examine and review whether the audit evidence and audit results are lawful and valid.

Classify and consolidate audit evidence and audit results according to specific criteria in conformity with each area of audit, in accordance with contents and forms of audit report as prescribed by SAV.

In case of failure to obtain sufficient appropriate audit evidence so as to reach a conclusion of audit and make a draft audit report, the audit delegation shall whether follow additional audit procedures or formulate appropriate auditor’s opinions as prescribed in SAV standard 1700 - Forming an opinion and reporting on financial statements; SAV standard 1705 – Opinions other than unqualified opinions in auditor's report; paragraphs 80 through 84 of SAV standard 3000 - Performance audit guidelines; paragraphs 58 through 61 of SAV standard - Compliance audit guidelines.

3. Making draft audit report

According to the audit progress and figures, the delegation leader shall make a draft audit report.

The audit report must satisfy general requirements prescribed in system of SAV standards and the form prescribed by State Auditor General. An audit report at least contains:

a) Details about auditee, in which “responsibilities of auditee” must be specified

b) Summary of the audit, bases for making audit report, bases for forming auditor’s opinions (including audit criteria), in which responsibilities of state auditors and audit tasks performed according to SAV standards must be specified.

c) Auditor’s opinions; emphasis of matter paragraphs and other matter paragraphs (if any).

d) Conclusions, requests and others (if any)

dd) Description and supporting statements (if any).

e) Contents in the format of: signature, seal, date of signing auditor's report as prescribed.

The draft audit report shall be made in consideration of objectives and type applicable to the audit so as to choose the guidelines for making audit reports prescribed in system of SAV standards, namely: SAV standard 1700 – Forming an opinion and reporting on financial statements; SAV standard 1705 – Opinions other than unqualified opinions; SAV standard 1706 - Emphasis of matter paragraphs and other matter paragraphs; SAV standard 1710 - Comparative information - Corresponding figures and comparative financial statements; SAV standard 1800 - Special considerations – Audits of financial statements prepared in accordance with special purpose frameworks; SAV standard 1805 - Special considerations - Audits of single financial statements and specific elements, accounts or items of a financial statement; SAV standard 1600 – Special considerations – Audits of group financial statements; paragraphs 88 through 111 of Performance audit guidelines; paragraphs 67 through 88 of SAV standard 4000 - Compliance audit guidelines.

4. Discussing and consulting members of audit delegation

The delegation leader shall hold a discussion in the audit delegation to consult with members about their evaluation, comments, conclusions, and requests in the draft audit report; consider and receive contributions of the members, and then complete and send the draft audit report to the Chief Auditor for approval.

The discussion about the draft audit report must be recorded in writing using the form prescribed by State Auditor General. In case of any contradiction to the conclusion of the delegation leader, the state auditor may reserve its opinions as prescribed in the Regulations on organization and operation of the state audit delegation.

Article 21. Chief Auditor considering approving draft audit report

1. According to the audit results provided by the group of audit quality control of Specialized audit department, the Chief Auditor shall assign personnel in charge of assessment of the draft audit report before submitting it to State Auditor General.

Contents of control and assessment:

a) Performance results of general audit program of which objectives, contents, scope, limits, auditees, time limit, etc. have been approved by State Auditor General

b) The sufficiency and appropriateness of audit evidence serving as basis for audit evaluation, conclusions, and requests.

c) The validity, sufficiency, and correctness of figures; the sensibility and lawfulness of audit evaluation, conclusions, and requests, and the feasibility of audit requests.

d) The observance to requirements pertaining to audit report prescribed in system of SAV standards.

dd) Compliance with forms of audit reports in terms of structure and contents of audit report; the sensibility and closeness in report representation, grammar, and misspellings.

e) The adherence to regulations on audit documentation.

The department in charge of assessment shall make an assessment report and send it to Chief Auditor.

2. Chief Auditor holding a meeting to consider approving draft audit report

The Chief Auditor must complete the approval for the draft audit report as prescribed. Contents and results of the meeting to consider approving draft audit report shall be recorded in writing as prescribed.

The delegation leader shall complete the draft audit report according to the conclusion of the Chief Auditor at the meeting. In case of any contradiction to the conclusion of the Chief Auditor, the delegation leader may reserve its opinions as prescribed in the Regulations on organization and operation of the state audit delegation.

The Chief Auditor shall submit the completed draft audit report and enclosed documents to State Auditor General as prescribed.

Article 22. State Auditor General considering approving draft audit report

For the purpose of considering approving the draft audit report, State Auditor General shall assign specific agencies in charge of control and assessment of draft audit report.

Contents of control and assessment:

1. Performance results of objectives, materiality, contents, scope, limits, and auditees in the general audit program.

2. The adherence to general regulations on auditor's reports; logic and appropriateness between audit results and audit evaluation, conclusion, and requests; the validity and sensibility of audit evaluation, conclusion, and requests; and the feasibility of audit requests.

3. Assessment of the lawfulness of audit evaluation, conclusions, and requests in the draft audit report; the citation of legislative documents in the audit conclusions and requests.

4. Matters subject to modifications so as to ensure legal basis of audit evaluation, conclusions, and requests.

5. Conclusions and requests should be added to ensure the compliance with law.

6. The adherence to regulations on audit documents, forms, and format in making of auditor's reports; and observance to the Regulations on organization and operation of the state audit delegation.

7. The compliance with SAV standards, audit process and professional handling of audit results reflected in the audit report.

8. Matters subject to clarifications to ensure that the audit report is made and represented in accordance with regulations, and its contents are consistent with regulations of system of SAV standards and other regulations of relevant law provisions.

In necessary cases, agencies in charge of assessment may request relevant entities to provide additional documents and representation to serve the assessment of the draft audit report.

State Auditor General shall assign a contact point that consolidates assessment results of the draft audit report, given time limit of assessment of the draft audit report of each entity.

In case of a material draft audit report, the agency in charge of assessment shall advise State Auditor General to establish an audit council that assists State Auditor General to assess the draft audit report.

Article 23. Completing and sending draft audit report to auditee for consultation

1. Chief Auditor shall direct the delegation leader to complete the draft audit report according to the conclusions made by State Auditor General or the person authorized by the State Auditor General at the meeting to consider approving the draft audit report.

2. The completed draft audit report shall be sent to the auditee for consultation in accordance with the Law on State Audit Office of Vietnam; and send the draft audit report and representation as prescribed to the central point of assessment as prescribed by SAV.

3. Upon receipt of opinions offered by the auditee, Chief Auditor shall direct delegation leader to propose handling measures, and then submit them to State Auditor General for consideration.

Article 24. Notifying audit results

1. The delegation leader shall notify the auditee of audit results that have been approved by State Auditor General. The meeting to notify audit results shall be included in the meeting minutes of notifying audit results using the form prescribed by State Auditor General.

2. Chief Auditor directs the delegation leader to

a) Complete the draft audit report according to the conclusions made by State Auditor General or the person authorized by the State Auditor General at the meeting to notify the audit results.

b) Make a notification of audit results: including the summary of primary audit results and requests specified in the audit report (that have been completed according to the conclusions of State Auditor General) relating to the auditee and other relevant entities.

Article 25. Issuing audit report and notifying audit results

1. Chief Auditor shall submit the audit report to State Auditor General and notify the completed audit results (through the central point of assessment consolidation).

2. The advisor is assigned to review, inspect, and ensure the contents, procedures for making audit report and notify audit results as prescribed; make and submit a dispatch on sending audit report to State Auditor General for issuance.

3. The audit team shall complete the notification of audit results at the detailed audit authority in accordance with the issued audit report and submit it to the delegation leader for reviewing; and then the delegation leader shall forward it to Chief Auditor for issuance.

4. The issuance and sending of audit report must be carried out within a given time as prescribed in the Law on State Audit Office of Vietnam and specific regulations of SAV.

Chapter V

OBSERVING AND INSPECTING THE IMPLEMENTATION OF AUDIT CONCLUSIONS AND REQUESTS

Article 26. Observing and expedite the implementation of audit conclusions and requests

The agency in charge of audit or an agency that is assigned to inspect the implementation of audit requests shall:

1. Observe, collect, and consolidate information about audit conclusions and requests of the auditee (including requests that have been not implemented in previous years).

2. Evaluate the implementation progress of audit conclusions and requests.

3. Initiate tasks to ensure that the audit conclusions and requests are implemented in effectiveness and efficiency: expedite or inspect the implementation; handle complaints or petitions filed by the auditee relating to the audit conclusions or requests.

4. Report the results of implementing the audit conclusions or requests.

Article 27. Making, assessing, and approving inspection plan, inspection decision, preparation of undertaking inspection visit at auditees’ premises

1. Making, assessing, and approving inspection plan, inspection decision

According to a notification of annual inspection plan or an irregular request made by State Auditor General, the agency in charge of the inspection visit shall:

a) Make a plan for inspection of audit conclusions and requests for each of inspection, in the form of inspection visit at premises of the auditee and relevant entities.

b) The head of the agency in charge of inspection shall assess and approve such inspection plan.

c) Issue an inspection decision and send it to the entity to be inspected as prescribed by SAV.

d) The head of the agency in charge of inspection shall consider amending the inspection plan so as to ensure that the inspection shall be carried out effectively as prescribed by SAV (excluding amendments to the annual inspection plan).

2. Preparation for undertaking inspection visit

According to the inspection decision and inspection plan, the chief inspector shall:

a) Make a draft report as guidelines for the entity to be inspected to prepare its report; the draft report shall be sent together with the inspection decision.

b) Hold a meeting in the inspectorate for the purpose of understanding the approved inspection plan, specific measures for implementing the plan; and assign specific tasks to deputy delegation leader, team leader and each of members.

c) Prepare other conditions.

Article 28. Undertaking inspection visits relating to the implementation of audit conclusions and requests at inspected entity’s premises

According to the approved inspection plan, the inspectorate shall undertake an inspection visit at the inspected entity’s premises to assess whether audit conclusions and requests made by SAV are implemented adequately and promptly.

1. Inspection contents:

a) The exercise of leadership and direction of the leadership or head in direction and management of implementation of audit requests made by SAV.

b) Time limit for submitting report on implementation of audit conclusions and requests in comparison with the notification of audit results at the detailed audit authority and audit report.

c) The implementation progress of all audit conclusions and requests (including audit conclusions and requests that have not been implemented in previous years), including: process economic-professional operation and fulfill obligations to state budget; comply with policies and laws of the State; review the responsibilities of the group or individuals; the amendments to policies and management regulations.

d) Identify audit conclusions and requests that are completely implemented, implemented in progress enclosed with specific evidence; and those that have not been implemented, clarify reasons (both objective and subjective ones) and propose remedial measures.

2. Obtaining evidence

Obtain evidence relating to the implementation of audit conclusions and requests of SAV by the auditee as the basis for making a confirmation of figures, inspection record according to the guidelines of SAV and the Ministry of Finance, namely: remittance bills to State Treasuries, receipt vouchers, documents on handling of requests for reorganizing financial management, accounting; evidence for reviewing responsibilities of the group and individuals; evidence for completing policies, etc.

Article 29. Making inspection record, inspection report; assessing and issuing inspection report; archiving inspection documents

1. Upon completion of inspection visit at an inspected entity’s premises, the leader of inspection team (or chief inspector if no inspection team is established) shall make an inspection record of implementation of audit conclusions and requests using the form prescribed by SAV.

2. According to the inspection record of implementation of audit conclusions and requests and relevant documents, the chief inspector shall make an inspection report on implementation of audit conclusions and requests made by the auditee and send it to the head of the agency in charge of the inspection for assessment.

3. The head of the agency in charge of the inspection shall establish an assessment team; conduct the assessment and make a report on assessment of draft inspection report relating to the implementation of audit conclusions and requests in accordance with regulations and guidelines of SAV.

4. The head of the agency in charge of the inspection shall issue an inspection report on implementation of audit conclusions and requests, and send it to the auditee and relevant agencies in accordance with regulations and guidelines of SAV.

5. The chief inspector shall make and submit inspection documents on implementation of audit conclusions and requests as prescribed in regulations on archiving documents of SAV./.

 

APPENDIX 01

BASIC AUDIT METHODS AND PROCEDURES

1. Observation

 Observation means the looking at a process or procedure being performed by others, e.g., the state auditor’s observation of control conducted by auditees. The observation can provide audit evidence about the performance of a process or procedure, but the evidence is limited to the point in time at which the observation takes place.

2. Inspection

Inspection involves examining records and other documents for the purpose of assess whether the audited matters comply with given audit criteria.

- Direct inspection is a method that the auditor shall compare in terms of the amount of the same indicator on various sources (accounting vouchers) to indicate the misstatements and fraud in such indicator.

- Logical inspection means examining the relationship between these indicators essentially related to each other through the consideration of the corresponding fluctuations in the value of the targets have direct economic relations, but there may be different levels of fluctuations and may follow different directions.

These two methods may be closely combined in the audit process. Steps of inspection:

a) Preparation:

- Identify criteria to be inspected;

- Obtain evidence associated with the identified criteria

b) Conduction:

- Examine documents, documentary evidence; calculate and make comparison according to direct inspection or logical inspection.

- Consolidate inspected criteria and indicate discrepancy of those criteria.

c) Post-inspection

- Analyze and uncover reasons for discrepancy.

- Make a finding of criteria that ensure the accuracy or expand the scope or adjust the method to uncover reasons or make a finding of misstatements and violations of entities related to the discrepant criteria.

3. External confirmation

External confirmation means audit evidence obtained by state auditor as a direct written response to the auditor from a third party (the confirming party) in writing. External confirmation is used to confirm assertions relating to account balance, terms of contracts, or transactions entered into with a third party and other relevant information.

a) Preparation

- Identify information requested for external confirmation; confirming party ;

- Make a confirmation request clarifying the information requested to be confirmed relating to the existence and accuracy of figures to be confirmed.

b) Conduction

- Send a document requested to be confirmed to the requesting party;

- Obtain and collate written responses with existing information provided by the auditee.

c) Post-confirmation

- Analyze and identify reasons for discrepancy of figures or information requested to be confirmed (if any) and impact on the confirmation results;

- Make a finding of criteria that ensure the accuracy or expand the scope or adjust the method to uncover reasons or make a finding of misstatements and violations of entities related to the discrepant criteria.

4. Recalculation

Recalculation means the checking the mathematical accuracy of figures. The recalculation can be done manually or automatically.

5. Investigation

Investigation means a method that, in different ways, the auditor shall access the subject of audit in order to study and obtain necessary information about circumstances and reality of cases and matters, and provide additional bases for audit evaluation or conclusions.

a) In investigation, depending on specific requests and reality, the state auditor may use the following methods:

- Direct investigation: The state auditor shall meet and communicate with relevant entities to obtain necessary information.

- Indirect investigation: The state auditor shall use criteria tables, questionnaires, etc. to require relevant respondents so as to obtain necessary information.

b) These two methods, despite difference in form, are similar in steps of investigation as follows::

- Preparation:

+ Identify contents, entities, and scope of investigation;

+ Make an outline of questions, information to be interviewed or design investigation tables and questionnaires.

- Conduction: Access the interviewees, obtain information and send tables, questionnaires, etc. And subsequently, whether receive information in person or indirectly.

- Post-investigation: consolidate, reflect, exclude, and select information, and then give comments and conclusions or adjust the audit methods and scope.

6. Inquiry

Inquiry consists of seeking information of knowledgeable persons, both inside or outside the entity. Inquiry is used extensively throughout the audit and often is complementary to performing other audit procedures.

Inquiries may range from formal written inquiries to informal oral inquiries. In some cases, the state auditor should request the head of auditee to give replies to inquiries in the form of written representations.

7. Analytical procedures

Analytical procedures are to use logical thinking process to study and compare plausible relationships among data and information to assess whether information in the report provided by the auditee is reasonable or unreasonable.

Analytical procedures applied in audit: Compare figures between performing periods, performance results and the plan; reality and figure estimates of auditor, and figures between entities of the same type, etc.

Steps of analytical procedures to be performed:

a) Formulate specific objectives for analytical procedures to facilitate the design of analytical procedures.

b) Design analytical procedures, including:

- Select the most appropriate analytical procedure;

- Select documents and information appropriate to the selected analytical procedure and identified objectives;

- Formulate decision rules for the identification of variance and irregular fluctuations (subsequent procedures upon identification of variance and irregular fluctuations).

c) Conduct analytical procedures, including:

- Conduct the calculation and comparison of figures and information so as to detect variance and irregular fluctuations according to the design of analytical procedures;

- Rank research findings according to the decision rules;

- Conduct subsequent procedures (discuss with the leader board about whether to keep investigating or not to investigate, etc.).

8. Reperformance

Reperformance means a method of recurrent or professional activities to re-verify the result of a process, a past event, or use of a technical and professional method to conduct tests to determine objectively quality of work, level of costs, etc.

Steps of reperformance:

a) Preparation:

- Identify objectives and contents of reperformance;

- Make preparations of personnel, equipment, instruments for reperformance and measurement and evaluation instruments, etc.;

- Formulate a reperformance process.

b) Conduction:

- Conduct the reperformance process;

- Release statistics on, calculate, and measure criteria, parameters, and results of reperformance process;

- Compare figures and information withdrawn from the experimental with those in records and eligible for VAT refund, etc. and detect discrepancy between them.

c) Post-reperformance:

- Analyze and detect reasons for discrepancy of figures and information between the reperformance and records;

- Make a finding of figures and information that are accurate on records or expand or adjust audit methods to uncover reasons or make a finding of misstatements of entities relating the discrepancy in records or documentary evidence, etc.

 

 


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