On 2 October 2017, in Hanoi, the State Audit Office of Vietnam (SAV)’s Audit Training Institute (ATI) held the opening session for the training course on 23 State Audit Standards.The Training Course was held from 02 October to 19 October 2017 with 26 participants from different SAV’s divisions and instructors wererapporteurs who had taken part in developing the Standards. This was the second part of the project to introduce all 39 new State Audit Standards to SAV’s employees and auditors. The other 13 standards had been introduced to them earlier in the year.
Opening session of the Training Course
The aim of the Course was to introduce participants to the 23 State Audit Standards that were issued according to Decision No.02/2016/QĐ-KTNN dated 15/7/2016 by the Auditor General Ho Duc Phoc. These standards are aimedaimedto improve the quality, efficiency and effectiveness of state auditors and their activities in order to cope with rapid development of international audit practices. At the end of the course, participants would take writing and multiple choice tests.
Some of the standards introduced in the course includedthe State Audit Standards (SAS) 1200 –State Auditor’s responsibilities when conducting a financial audit in conformity with SAV’s Standards; SAS 1240 – State Auditor’s responsibilities when facing frauds in a financial audit, SAS 1250 – Assessing compliance in a financial audit; and some others.