The LAW on State Audit _ _ _ _ _ _ _ _ based on the Constitution of the Socialist Republic of Vietnam in 1992 was amended and supplemented by resolution No. 51/2001/QH10 on 25 December 2001 of the Xth Congress, session 10;
Based on the law on organization of the National Assembly;
This law regulates the State Audit.
Chapter I GENERAL PROVISIONS article 1. Scope this law regulates the legal status, tasks, functions, powers and organization of the State Auditor; the duties and powers of the State Auditor; audited units and organizations and individuals concerned; activities and ensure the operation of the State Auditor.
Article 2. Application object 1. Audited units.
2. The State Audit.
3. organizations and individuals related to the audit of State operations.
Article 3. The purpose of Audit audit the activities of the State service of checking, monitoring of the State of management, use of budget, funds and State assets; contribute to the practice of saving, fight against corruption, loss, waste, and preventing violations of law; enhance the effective use of budget funds and State assets.
Article 4. Explanation of terms In this law, the terms below are interpreted as follows: 1. audit activities of State audits is to check, evaluate and confirm the correctness, integrity of financial reports; compliance with the law; economy, efficiency and effectiveness in the management and use of money, budget and State assets.
2. Audited financial statements is the type of audit to examine, assess, certify the correctness, integrity of financial reporting.
3. compliance audit audit type is to test, evaluate and certify compliance with laws, rules and regulations that audited unit must perform.
4. Auditor the auditor is the type of activity to check, evaluate economic, effective and efficient in management and use of money, budget and State assets.
5. audit evidence is documented, information by State auditors collect be related to audit, as a basis for the evaluation, validation, the conclusions and recommendations of the audit.
6. the audit report of the auditor of State is due to State Audit text set and published in order to evaluate, validate, the conclusions and recommendations of the audit the content.
7. State property is the property that forms or is derived from the State budget, owned, managed by the State, is the object of the audited units.
Article 5. The object of the State Audit audit object audit of State audit activity is relevant to the management and use of money, budget and State assets.
Article 6. The Agency's responsibilities, organization management, use of budget, funds and State assets with respect to the accuracy, truthfulness of financial reports 1. Responsible before the law for the accuracy and honesty of the accounting data and the financial statements of the information.
2. Pursuant to the provisions of the law, build and maintain the operation of the internal control system is appropriate and effective.
3. Organization of the internal audit under the provisions of the law to protect the safety of property; reviews about the quality and reliability of the information economy, finance; the observance of the law, the regime of State policy, and the rules and regulations of the unit.
Article 7. The principle of operation of State Audit audit 1. Independent and only subject to the law.
2. Honest, objective.
Article 8. State audit standards 1. The State auditing standards include the regulation of active principles, conditions and requirements on professional ethics, the capacity for State Auditor; Regulation of the audit profession and handle the relationships arising out of audit activities which the State Auditors must follow when conducting audit activities; is the facility to check, evaluate the quality of auditing and professional ethics of the State Auditor.
2. The Committee of the National Assembly rules of construction processes and system state audit standards.
3. The Auditor General of State building and system state audit standards on the basis of the provisions of the Standing Committee of the National Assembly.
Article 9. The value of the audit report 1. Reports audit of State Audit to confirm the correctness, integrity of financial reports, budget settlement reports; reviews of compliance with the law, economics, and management efficiency, use the budget, funds and State assets.
2. the audit report audit of the State is one of the bases to: a) the National Assembly used in the review process, the decision to State budget estimates, the decision of the central budget allocations, decisions and projects of national importance are investment from State budget sources; review, approve the State budget and settlement used in monitoring the implementation of the State budget, financial policy, the national currency, the resolution of the National Assembly on the State budget, the project and the work of national importance, economic development programs-social projects and the construction of other important fundamental;
b) Government, state management bodies and organizations, other institutions of State used in the management, administration and enforcement of their duties;
c) Council used in the review process, decisions, allocating and monitoring local budgets; approval of local budget settlement;           
d) people's Court, people's Procuratorate and the investigating authorities to use in the process of handling the violations of laws on economic, finance;
audited units) must implement the conclusions and recommendations of the audit to the State for the violations of financial reporting and the wrong date in compliance with the law; implementation of the remedy weaknesses in the operation of the unit by the State audit findings and recommendations.
3. Agency, authorized person using the audit conclusion the decision accepting the conclusions of the audit and State Audit is responsible before the law for his decision.
Conclusion the audit authority, the authority accepted the compulsory value.
Article 10. The liability of the Organization, individuals are related to audit State operations 1. Organizations and individuals related to audit operations have the responsibility to provide complete, accurate, timely information, the documents at the request of the auditor of State, auditor of State and is responsible before the law for the accuracy, truthfulness, objectivity of the information and documents provided.
2. On receipt of the audit report, the competent State Agency is responsible for resolving full, timely conclusion and recommendations of the State Audit, and report the results to the State Auditor.
Article 11. application of international treaties in the case of international treaties on the State Auditor that the Socialist Republic of Vietnam is a member have other regulations with the provisions of this law shall apply to the provisions of international treaties.
Article 12. The prohibited acts 1. The following acts are prohibited for State Auditor and State Auditor: a) harassment, difficult, troublesome for speedy audit unit;
b) unlawful interference in the normal functioning of the audited unit;
c) Accept bribes;
d) false reporting, incomplete results of audit; 
DD) taking advantage of the prerogatives, powers to advantage;   
e) disclose State secrets, the confidentiality of the audited unit;

g) reveal information about the situation and the results have not yet been announced officially;
h) other prohibited acts under the provisions of the law. 
2. the following acts are prohibited for the audited units and the Organization, the individual concerned: a) refused to provide information, documents for audit at the request of the State Auditor and State Auditor;
b) obstruct the work of State Auditor and State Auditor;
c) false report, dishonest, incomplete and lack of objective information concerning the audit of State audits;
d) bought, bribed State Auditor;
DD) conceal violations of the law on finance, budget;
e) other prohibited acts under the provisions of the law. 
3. Prohibits any organization or individual to intervene against the law on auditing activities of the State Auditor.
Chapter II LEGAL STATUS, TASKS, FUNCTIONS, powers and ORGANIZATION of the STATE AUDIT section 1 the LEGAL STATUS, functions, duties and POWERS of the STATE AUDIT article 13. The legal status of the State Auditor to audit the State's specialized agencies in the field of financial inspection of State established by the National Assembly, operate independently and only obey the law.
Article 14. The function of the State audit State audit function audit financial statements, audit compliance, audit work for the Agency, organization, management, budget, funds and State assets.
Article 15. The Mission of the State Audit 1. The decision of planning annual audit and report to Parliament, the Government before execution.
2. Implementation of the plan of annual audits and audit missions at the request of Congress, the Standing Committee of the National Assembly, the Government, the Prime Minister.
3. Review, determine the audit when the people's Council, the provincial people's Committee, central cities have requested.
4. The opinion of the State Audit to review, Congress decided to State budget estimates, the decision of the central budget allocations, decisions, projects of national importance, approves the State budget settlement.
5. Join the economic and Budget Committee of the Parliament and other bodies of the Assembly, the Government in the review, the assessment reports on the State budget, estimation methods of the central budget allocation, option adjusted estimates state budget, plan the layout of the budget for the project national importance, due to the decision by Congress and the State budget.
6. Join the economic and Budget Committee of Parliament when required in monitoring the implementation of laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Committee on finance-budgeting, monitoring the implementation of the State budget and fiscal policy.
7. Participate with government agencies, of Parliament when required in the construction and verification of the project laws and ordinances.
8. The report of the audit results, the year and the results of the audit recommendations to Congress, the Standing Committee of the National Assembly; submit audit reports to the Council, the committees of the Congress, the President, the Government, the Prime Minister; provide the audit results to the Ministry of finance, the people's Council where audit and other agencies as prescribed by law.
9. The organization publicized the report of audit under the provisions of article 58, article 59 of this law and other provisions of the law.
10. transfer of records to Agency and other agencies of the State are competent to check and handle the signs violated the law of the Organization, individuals have been discovered through the audit activity.
11. the audit of records management; confidential documents, accounting data and information about the unit's activities are audited in accordance with the law.
12. international cooperation in the field of State Audit.
13. Organization and management of scientific research, training, fostering human resource development of the State Auditor.
14. Examination and certificate of State Auditors.
15. The direction and guidance of professional, professional internal audit; use the results of the Agency's internal audit, the organization specified in article 6 of this law.
16. Perform other duties specified by law.
Article 16. The powers of the State Audit 1. Request the audited units and the Organization, the individual concerned provides complete, accurate, timely information, the materials used for the audit; suggested authorities coordinate the work to perform assigned tasks; suggest State agencies, mass organizations, social organizations and citizens to help create favorable conditions to perform the task.
2. Requests the unit to audit implementation of the conclusions and recommendations of the audit to the State for the violations of financial reporting and the wrong date in compliance with the law; recommendations made the remedy weaknesses in the operation of the unit by the State audit findings and recommendations.
3. Check the audited unit in the implementation of the conclusions and recommendations of the State Auditor.
4. Recommendations to the competent State agencies require that the unit be conducted the audit recommendations, conclusions with regard to the cases of violations of financial reporting and the wrong date in compliance with the law; recommended handling according to law those cases not done or made incomplete, promptly the conclusions and recommendations of the audit of State Audit.
5. Recommendations to the competent State agencies handled the violation of the law of the Organization, individuals have been clarified through audit activities.
6. the competent agency proposal handling according to law for the Organization, the individual acts impedes the operation of Audit audit the State or provide information, false documents for State Auditor and State Auditors.
7. professional examiners referendum when needed.
8. Be mandated or rent businesses conducted Audit Agency, management organization, using the budget, funds and State assets; The State Auditor is responsible for the accuracy of the data, documents and audit conclusions the audit made by enterprises.
9. the recommendations of the Assembly, the Committee of the National Assembly, the Government, the Prime Minister and the other organs of the State amendments, additional mechanisms, policies and legislation as appropriate.
Section 2 of the STATE AUDITOR, DEPUTY AUDITOR GENERAL of the STATE article 17. The State Auditor General 1. The State Auditor General and head of the State Audit, responsible for the Organization and operation of State Audit before the law, the Parliament, the Committee of the National Assembly and the Government.
2. The auditor elected by the State Congress, dismissed and mission as proposed by the Committee of the National Assembly after the Unified Exchange with the Prime Minister; the State Auditor General standards by the national committees regulations.
3. The auditor's term of Office is seven years, State can be elected again but no more than two terms.
4. Salary and other modes of State as Auditor General salary and other modes of Chairman of Committee of the National Assembly by the Standing Committee of the National Assembly to decide on the basis of policy, the salary mode of State.
Article 18. Responsibility of the Auditor General of State 1. Leadership and direction to the State Audit duties and powers stipulated in article 15 and article 16 of this law.

2. Presentation of the audit report on State budget settlement before Congress; presentation of audit report audit of the State Parliament when requested by Congress.
3. Be responsible before the law for the content of the audit report audit of the State.
4. decision and implementation of specific measures to strengthen discipline, discipline in State Audit activities; against corruption, waste and bureaucracy, the expression of bossy, right door of public servants in the State Audit.       
5. the functions, duties, powers and structure of the subdivisions of the State Auditor.
6. The Committee on the National Assembly decided the payroll and the establishment, merger, dissolution of subdivisions to the State Auditor.
7. Implementing measures to ensure the independence of the audit activity of the State Auditor.
8. Consider, resolve the recommendations of the audit report.
9. Performs other duties prescribed by law.
Article 19. Powers of the Auditor General of State 1. Audit decisions.
2. Attend the plenary of the National Assembly, the sessions of the Standing Committee of the National Assembly and the Government on related issues.
3. Recommendations to the Minister, the Ministerial agency heads, heads of government agencies, other central agencies, the Chairman of the provincial people's Committee, the central cities, superior heads of the audited Unit handled by the authority for the Organization, the individual acts impedes the activity of the State Audit audit; provide information, false documents for State Auditor; not done or made incomplete conclusions, recommendations of the State Auditor. In the case of the conclusions and recommendations of the audit of State not addressed or resolved incomplete, State Auditor General recommendations the review authority handles under the provisions of the law.
4. Determine the audit according to the recommendations of the unit are specified in clause 12 of this Act 63 Conditions and the unit is not in the annual audit plan of the State Auditor.
5. the decision to seal the documents, check your accounts audited units or individuals concerned according to the recommendations of the Audit Group Head.
6. Issued, instructions, test and implement the State auditing standards; decision, directive, working mode; enacting regulation, process and methods of professional audit services apply in the Organization and operation of State audits; specific provisions on the audit process and audit records.
Article 20. Deputy State Auditor General 1. Deputy State Auditor is the Auditor General of State, the State Auditor General to be assigned some task faces direction and responsible to the Auditor General of the State of the task is assigned. When the Auditor General State of absence, a Deputy State Auditor General is the auditor of State leadership credentials of State Audit.
2. Deputy State Auditor by the State Auditor General to recommend National Committee appointment, dismissal, resignation.
3. The term of Deputy State Auditor is seven years.
4. Salary and other modes of Deputy State Auditor as salary and other modes of Deputy Chairman of the Committee of the National Assembly by the Standing Committee of the National Assembly to decide on the basis of policy, the salary mode of State.
ITEM 3 ORGANIZATION of STATE AUDITORS article 21. The system of State audit institutions 1. The State audit was organized and centralized management system for operating apparatus included, State Auditor, State accounting specialist areas and business units.
2. The Committee of the National Assembly specifies the structure and organization of the State Auditor.
The State Auditor General specifies the functions, duties, powers and structure of the subdivisions of the State Auditor.
The number of specialized State Audit and audit State the area in each period are determined on the basis of requests by the Mission Of the State Audit Commission of the National Assembly decided.
Article 22. State Auditors to audit the State professional specialization as subdivisions of the State Audit, audit execution according to the specialization for the Agency, held in Central.
Article 23. State Auditors to audit the State sector is the area subdivisions to the State Audit, perform audits for agencies, local organizations in the region and the other audit tasks as assigned by the State Auditor General. Audits of State region have legal personality, seal, and private accounts.
Article 24. Chief Auditor, Deputy auditor to audit the Chief Minister is the head of the State Audit and State audit specialist area. Help the Chief Auditor has the Deputy Chief Auditor. Chief Auditor and deputy auditor by the Chief State Auditor General appointment, resignation, resignation.
Section 4 of the STATE AUDIT BOARD article 25. Established and dissolved the State Audit Council 1. The State Auditor General to audit the Council of State to advise the State Auditor General assess the important audit report or reevaluate the audit report according to the recommendations of the unit audited and the help Of the State Audit processed the recommendations of the audit report.
2. The Auditor General of the State Council decided to establish the State Audit, decisions and regulations of work of the Council. The State Audit Council headed by a Deputy Chairman of the State Audit. The base of each particular case, the State Auditor General are invited experts not belonging to the State Audit Council participation. In the case of audit subjects related to State secrets and national security, the State Auditor General is the President of the Council.
3. the State Audit Council dissolved itself at the end of the mission.
Article 26. The working principle of the State Audit Council working principles of State Audit Council is collective deliberation, vote according to the majority, the minority opinion are reserved and State Auditor General report. The comments of the members of the Board of State auditors are recorded in the minutes of the Council. The minutes and other documents of the State Audit Council be preserved, stored in the audit records of State Audit.
Chapter III the STATE AUDITORS and AUDIT PARTNERS article 27. State auditors titles 1. The State Auditor is State officer was appointed to audit the ranks to perform audit missions.
2. State auditors titles include the following: quota a) reserve Auditors;
b) Auditors;
c) main auditor;
d) senior Auditors.
3. duties, powers and specific standards of each State Auditor turnover due to the national committees regulations.
Article 28. Authority appointed, dismissed the State auditors 1. The appointment, the dismissal of the Auditor, the main auditor by the State Auditor General to decide in accordance with the law.
2. The appointment, resignation and senior Auditors due to the Commission of the National Assembly decided in accordance with the law.
Article 29. The General standard of the State Auditor state auditor must have sufficient standards of officials and public servants in accordance with the law on public servants and the following criteria: 1. Have good moral qualities, have the sense of responsibility, honest, incorruptible, impartial;

2. Have a university diploma in one of the specialized audit, accounting, finance, banking, economics, law or other related majors directly to audit activities;
3. The time has come to work continuously from year to year and over according to the specialization are trained or have the time to do the audit profession in the State auditors from three years or more;
4. Have graduated the program fostered by State Auditors and the Auditor General of State certification.
Article 30. The responsibilities of the auditor of State 1. Perform audit missions and responsible to the Chief audit Nest, Chief of audits on the implementation of the audit task assigned; give testimonials, endorsements, the conclusions and recommendations of the audit the content on the basis of the full collection and evaluation of appropriate audit evidence.
 2. Comply with the law, operating principles, standards, processes, professional approach, the audit profession and the other relevant regulations of the State Auditor General.
3. The Auditor General responsible to the State and the law of evidence, assess, confirm, conclusions and recommendations.
4. Collect evidence, audit logging to audit logs and other working documents of the State Auditor in accordance with the State Auditor General.
5. Confidentiality of information and documents collected during the audit process.
6. When audit missions, the State Auditors must present the card and State Auditors.
7. study and regular exercise to enhance the professional knowledge, skills and professional ethics; programme updated annual knowledge prescribed by the State Auditor General, ensure qualified, professional level consistent with the assigned task.
8. the full and timely declarations with the decision establishing the audits when circumstances stipulated in article 31 of this law and other situations do influence the independence of the auditor of State.
9. When there are violations of the law, then, depending on the nature and extent of the violation being disciplined or suffer prejudice criminal liability; If the damage is compensated according to the provisions of the law.       
Article 31. State Auditor case not implemented audit 1. Capital contribution, purchase of shares or other relations of economic interests with the audited units.
2. the audited unit that has the leadership, the chief accountant or accounting charge within a period of at least five years since the transition.
3. In a relationship is the father, mother, father, foster mother, father-in-law, mother-in-law, father-in-law, mother-in-law, wife, husband, son, brother, sister, with the head, chief accountant or person in charge of the unit's accounting is audited.
Article 32. Partners audit 1. State auditors are using collaborators auditing is auditing businesses, domestic and foreign experts under contract to perform the task. Cost of using collaborators located in funding the annual activities of the State Auditor.
2. the audit partners have the following rights and obligations: a) done right, obligations under the contract;
b) accepted the provisions of the law on State Audit;
c) responsible to the State Auditor and before the law about the results of the mission; When there are violations of the law, then, depending on the nature and extent of the violation which dealt with administratively or prejudice criminal liability; If the damage is compensated according to the provisions of the law.
3. The State Auditor General specifies the use of collaborators.
Chapter IV STATE AUDIT ACTIVITIES in category 1 of the AUDIT 33 Thing DECISION. The decision to base the Auditor General audits the State Audit decision when one of the following bases: 1. annual audit plan the audit of State;
2. The request of the Assembly, the Committee of the National Assembly, the Government, the Prime Minister;
3. The request of the people's Council, the provincial people's Committee, the central cities; recommendations of the unit are specified in clause 12 of this Act 63 Conditions and the unit is not in the annual audit plan of the State Audit has been the auditor of State accepted. 
Article 34. Audit report-State budget 1. The auditing report of the State-level budget is made before the National Assembly, the people's Council approves the budget settlement.
2. In the case made the audit report of the budget but not yet the National Assembly, the people's Council approves the mission, within the scope of their powers, the State Auditors must further clarify the issue of the National Assembly, the people's Council request to the National Assembly, the people's Council in due time Congress , The people's Council to decide.
3. The audit report of the budget after local people's Council approves the budget settlement that has not yet audited, then follow the decision by the State Auditor General.
Article 35. Audit decisions 1. Audit decisions must specify the following: a) the legal base to perform the audit;
b) audited units;
c) objectives, content, scope of the audit;
d) audit locations; the audit period;
Chief Audit Division) and the other members of the Group audit.
2. the audit decision must be sent to the audited unit slowly for three days and must be published at the latest within fifteen days from the date of signing, unless a sudden audit.
3. In the course of performing an audit, if need to change the content, scope, location, duration and membership of the audit, the Auditor General audits the State must decide in writing and sent to the unit audited according to the time limit specified in paragraph 2 of this Article.
Section 2 the TYPE and CONTENT of AUDIT Article 36. Audit type 1. Types of audits including: a) the audited financial statements;
b) compliance audits;
c) auditing activities.
2. The State Auditor General to decide the type of audit of each audit. The case of the audit at the request of Congress, the Standing Committee of the National Assembly, the Government, the Prime Minister, the people's Council, the provincial people's Committee, the central cities, the types of audits are conducted as required.
Article 37. The content of the financial statements audit 1. The content of audit of financial statements for the audited unit active in the currency, State budget expenditure include: a) Money and the cash equivalents;
b) funds, the Fund;
c) payments in and out of the unit audited;
d) Currency, State budget expenditure levels;
DD) The balance of the State budget;
e) financial investment, State credit;
g) debt and handle the State's debt;
h) The other assets are the subject of the audited units.
2. The content of audit of financial statements for the audited unit in the administrative field, the industry and other organizations use the funding the State budget include: a) Money and the cash equivalents;
b) materials and fixed assets;
c) funds, the Fund;
d) payments in and out of the unit audited;
DD) Currency, spending and income disparity, the processing operation;
e) financial investment, State credit;
g) The other assets are the subject of the audited units.
3. The content of the financial statements audit for the State enterprises include: a) fixed assets and long-term investments; Mobile assets and short-term investments;
b) payable;
c) equity;

d) turnover, cost of sales, other income and other expenses;
DD) tax and State budget clause;
e) results and divide the results of business activities;
g) The other assets are the subject of the audited units.       
Article 38. Content compliance audits 1. The situation of the State budget law, Executive Law, accounting, tax laws and other legal texts concerned.
2. the observance of rules and regulations of the unit audited.
Article 39. The content of audit activities 1. The implementation of the objective, mission activities.
2. The assurance, management and use of resources.
3. the internal control system.
4. The programmes and projects; the activities of the audited units.
5. The impact of the external environment for the economic, effective and efficient operation of the unit audited.
Article 40. Audit content decisions based on the purpose of each audit, the Auditor General of State decide to audit all or some of the content of audit regulation in article 37, article 38 and article 39 of this law.
Section 3 of the AUDIT PERIOD, the AUDIT LOCATION Article 41. The audit period 1. Each audit is performed in a given time limit. The duration of the audit shall be calculated from the date of publication of the decision to audit until the end of the audit work at the unit audited.
2. content base, the scope of each audit, the Auditor General of State specific decisions about the audit period.
Article 42. Location of audit The audit was conducted at the unit audited, the State Audit Office or at other locations. The State Auditor General to audit the venue decision.
The case of the auditing be done outside the headquarters units are audited, the audit unit is responsible for the transfer of records, the documents prescribed by the State Auditor General.
ITEM 4 AUDITS Article 43. The establishment and dissolution of Audit Group 1. The audit group was established to perform the duties of auditor of State Audit. The auditor of State to form audit Group at the suggestion of Chief State Auditor audit specialization or the Chief State Auditor audit area.
2. self audits dissolved after the completion of the audit task, but still have to take responsibility for the assessment, validation, the conclusions and recommendations in the audit reports.
Article 44. Composition audits audits include the head of the delegation, Deputy Head of the delegation, the Chief and the other members. The State Auditor General decided to list the members of the Audit Group and appointed head of the delegation, Deputy Head of the delegation, the head of the audit's nest at the suggestion of Chief State Auditor audit specialization or the Chief State Auditor audit area.
Article 45. The duties, powers and responsibilities of Chief Audit Division 1. Chief Audit Division has the following duties: a) building, the Chief Auditor for the State Auditor General audit plan approval of the audit on the basis of the objective, the content and scope of the audit in the audit decisions; directing the construction and approval of the detailed audit plan the audit;
b) assigning duties to the Deputy Head of the delegation, the head of the nest of audit; steer, operating audits conducted by auditors audit plan has been approved;
c) Organization, check the implementation regulations of audits, audit standards, processes, professional approach, the audit profession, recording and archiving, preserving audit records as prescribed by the State Auditor General;
d) Browse the minutes of Audit audit audit and reporting of audits. The Organization discussed in the Audit Group to unite opinion about reviews, confirm, conclusions and recommendations in the audit report;
DD) protect the audit results are noted in the previous audit report audit Chief and Chief Auditor the same protection that results Of State audits; the Organization announced the results of the audit have been State Auditor General through the audited unit; sign audit reports;
e) members of management audits during the audit missions;
g) periodic report or irregularly at the request of Chief Auditors on the progress of implementation of the audit plan, the situation and the results of audit activities to audit the Auditor General reports of Chief of State.
2. Chief Audit Division has the following powers: a) the audited unit requirements provide the necessary documents, information and explanations of issues related to the content of audit; property inventory requirements, compare the audited unit's debt related to the content of audit; summon witnesses as proposed by the State Auditor;
b) requesting organizations, concerned individuals provide documents, information related to the content of audit;
c) Auditor General recommendations and decisions of State inspection of accounts audited units or individuals concerned in banks, other credit institutions or the State Treasury in accordance with the law; recommendations to the auditor of State to seal the materials of the unit audited when there are violations of the law or behavior modification, move, hiding, destroy documents relevant to the content of audit;
d) require Deputy Head of the delegation, the Minister and the members of the delegation of audit report audit results; When there are different opinions in the Audit Division of audit results the Audit Group Head was the right decision and take responsibility for his decision, and reported that different opinions with Chief Auditors;
DD) reserve in writing his comments with other reviews, confirm, conclusions and recommendations in the audit report;
e) suggested the State Auditor General recommendations with the competent State agencies handle violations of the law of the audited unit;
g) to temporarily suspend the implementation of tasks of the members of the delegation from the Chief Auditor to audit the Nest back down when they have the wrong date could affect activities of audits and report immediately to the Chief audit; the event of serious violations to the State Auditor General report;
h) recommended discipline for the reward, Deputy Head of the delegation, the head of audit and Nest other members in the delegation of audit when there are sudden achievement or violations during the audit mission.
3. Chief Audit Division has the following responsibilities: a) is responsible to the Chief Auditor and the Auditor General of State audits;
b) responsible before the law about correctness, honesty, objectivity of the assessment, validation, the conclusions and recommendations in the audit reports of the audits;
c) vicarious responsibility about the violation of the Audit Group members;
d) ensure living and working conditions of Union audits during the audit missions under the provisions of the Auditor General of State;
DD) is responsible for the decision to temporarily suspend the implementation of duties to the members of the delegation of audit from head back down.
Article 46. Deputy head Deputy head audits audits is head of the Audit Group, perform tasks as assigned by the Chief Audit Division and responsible to the Chief of audits on the task assigned.
Article 47. The duties, powers and responsibilities of Chief audit 1 Nest. Chief Auditor has the Nest the following tasks:

a) build detailed audit plan the Audit Division Head approval and implementation of the audit plan details after it has been approved;
b) assigned specific tasks to its members in the audit;
c) direction, the members of the audit conducted by the audit plan has been approved;
d) direction, check out the collection of audit evidence; the audit log records and working documents of the audit and the Auditors of the State under the provisions of the Auditor General of State;
periodic reports) or irregularly at the request of the Minister to audit the Group about the progress of implementation of the audit plan, the audit results and situation;
e) synthesize results of the members of the audit to the auditor thereon; the Organization discussed in the audit to assess, confirm, conclusions and recommendations in the audit report;
g) defend audit results are recorded in the minutes of the previous auditor Audit Division Chief; the Organization announced the audit results was head of delegation through the audited unit; sign the audit;
h) authorized the Management Audit Division Chief a member of auditing prescribed by the State Auditor General.
2. Head accounting Nest the following powers: a) the audited unit requirements provide adequate, timely information, necessary documents and explanations of issues related to the content of audit;
b) requires individual organizations concerned to provide information and documents related to the content of audit;
c) reserves in writing his comments with other reviews, confirm, conclusions and recommendations in the audit report;
d) reports, and recommended measures to handle the crew members had to breach the Chief Auditor audits reviewed, processed under the authority or the prescribed processing petitions.
3. Head accounting responsibilities Nest: a) responsible to the head of the delegation of Audit audit activities;
b) responsible before the law about correctness, honesty, objectivity of the assessment, validation, the conclusions and recommendations in the report on the auditing of the auditor;
c) subjected to accountability issues relevant to the work of the audit at the request of Chief Audit Division or unit, the authorized individual;
d) vicarious responsibility of violation of members of audit.
Article 48. The duties and powers of the Audit Group membership is State Auditor 1. Audit Group membership is State Auditor has the following duties: a) completed audit mission and to report the results of the audit mission was assigned to head the audit Nest;
b) when conducting an audit just obey the law and current regulations on auditing of the State Audit, compliance with the rules, standards, processes and other regulations on auditing of the Auditor General of State;
c) collecting and evaluating audit evidence; Audit logging and other working documents of the State Auditor, kept, preserving audit records as prescribed by the State Auditor General;
d) Executive direction and the conclusions of the audit, the Chief Chief Nest audits;
DD) observance of the discipline of work auditing, audits as prescribed by the State Auditor General.
2. the members of Audit Division is the State Auditor has the following powers: a) when performing the audit, State auditors have the right to independence and only obey the law in the reviews, reviews, the conclusions and recommendations of the audit the content;
b) require audited units and individual organizations concerned provide sufficient, timely information and documents relevant to the content of audit;
c) use of the information, documents and audit their collaborator; review all material related to the activity of the audited unit; collect and protect documents and other evidence; observe the process of the activity of the audited unit;
d) reserves in writing comments on audit results in the range is assigned; Chief Audit Division reports or audit Chief look, if not the State Auditor General report;
DD) requires Chief Audit Division, chief audit Nest clarify the reasons change reviews, confirm, conclusions and recommendations in his report on the audit, the audit report;
e) suggest Secretary of audits, audit Chief Patriarch summons witnesses to gather audit evidence needed; audited units suggested convening a meeting and the unit on matters relating to the audit; the proposal invited expert, contributor to audit when necessary;
g) guaranteed conditions and facilities required to conduct effective audits; be audited units deployed location work in case the payment is made in the audited unit;
h) Are protected by law in the course of the audit mission.
Article 49. Duties and responsibilities of the other members of the delegation of audit 1. The other members of the delegation include audit reserve Auditors and audit partners.
2. Other members of the delegation of audit has the following responsibilities and duties: a) complete tasks as assigned by the Chief Auditor's nest;
b) comply with the standards, procedures and methods of professional service audit of State audits;
c) responsible to the Chief of audit Nest tasks.
The AUDIT PROCEDURE section 5 article 50. The steps of the audit process 1. Audit preparation.
2. Perform the audit.
3. Prepare and submit audit reports.
4. check the implementation of the conclusions and recommendations of the audit. 
Article 51. Audit preparation 1. The survey, which collected information about the system of internal control, financial situation and other relevant information about the audited units.
2. Reviews of the internal control system and the collected information about the audited units to define the objectives, content, scope of audit and audit methodology.
3. audit planning.
Article 52. Perform audit 1. Audits are conducted to audit properly audited units, objectives, content, scope, location and duration of the audit in the audit decision of the auditor of State.
2. The members of Audit Group apply professional methods, audit professional to collect and evaluate audit evidence; test, compare, confirm; the investigation against the Organization, individuals related to the audit activity as the basis for the testimonials, endorsements, the conclusions and recommendations of the audit the content.    
Article 53. Prepare and submit the audit report 1. The end of the year end audit and audit, audit State audit reports stating the testimonials, endorsements, the conclusions and recommendations of the audit the content.
The audit report be State Auditor General the Auditor General or the person authorized to sign, State seal.
2. the audit report consists of the following types: a) the audit report of the auditor;
b) audit reports settlement the State budget;
c) audit reports;
d) audit reports.
3. Establish and submit audit reports to be made under the provisions of article 54, article 55 and article 56 of this law.
Article 54. Create and submit audit reports of the audit

1. At the latest within fifteen days from the date of the Audit Group audit ending in units are audited, the Audit Group Head should complete the draft audit report submitted to the Chief audit chief audit process of the draft audit report of the Auditor General of State up slowly for twenty days from the date of the audit at the end of the unit audited.
2. At the latest within ten days from the receipt of the draft audit report, the Auditor General of State responsibility to organize complete, review draft audit reports and submit comments of the audited unit at the latest five days after the draft report of the audit report was reviewed and finalized.
3. within seven days from the receipt of the draft audit report, the audited units must have the written comments sent to the State Auditor; so the time limit on, unit is no audit opinion shall be deemed to have agreed to the draft audit report.
4. the audit report of the audit of the audited State sent to the audited units and the relevant authorities according to the provisions of the Auditor General is the latest State to forty-five days from the date of the audit at the end of the unit audited; special cases it may be extended, but not more than sixty days from the date of the audit at the end of the unit audited.
5. Audit reports local budget settlement was submitted to the people's Council, the people's committees at the same level; with regard to the audit reports the budget settlement, central cities are also sent to the Ministry of finance.
Article 55. Prepare and submit audit reports settlement the State budget and audit reports in the State-controlled 1. Audit report-State budget settlement was established on the basis of the results of the audit report on State budget, the audit results to the central budget and local budget in the year of the State Auditor.
2. the audit report audit of the State was established on the basis of audit reports the State budget and settlement general audit results in five of the State Auditor. 
3. State auditors are responsible for auditing the report State budget, settlement audit reports to Parliament, the Committee of the National Assembly, the Council of the nation and the National Assembly's Committee of sixteen months after the end of the budget year, and to send the President The Government and the Prime Minister.
Article 56. Prepare and submit audit reports based on the irregular nature of the audit, the State Auditor and submit audit reports to Parliament unexpectedly, the Commission of the National Assembly, the Council of the nation, the committees of the Congress, the President, the Government, the Prime Minister.
Article 57. Check the implementation of the conclusions and recommendations of audit 1. State Auditor must plan and test organization units are audited in full implementation, timely conclusion, recommendations of the State Audit of the financial reporting violations and breach the law;  implementation of the remedy weaknesses in the operations and results of overcoming the weaknesses that according to the conclusions and recommendations of the State Auditor.
2. The examination made the conclusion of the audit, recommendations are made according to the following form: a) requires the unit audited report in writing the results of the audit recommendations, conclusion;
b) test organization implementation of the conclusions and recommendations of audit in the audit unit and the Organization, agency, relevant units.
SECTION 6 PUBLIC AUDIT RESULTS and the RESULTS of the AUDIT RECOMMENDATIONS conclusions, Article 58. Audit report-year publicity and reporting the results of the audit, recommendations conclusion 1. Five audit reports and to report the results of the audit recommendations, conclusion of auditing State after the Congress was announced publicly in accordance with the law.
2. The Auditor General State public organization audit reports in the reporting of results and make conclusions and recommendations the audit according to the following form: a) press conferences;
b) published in the Gazette and the mass media;
c) posted on the electronic pages of information and the publication of the State Auditor.
Article 59. Publicly report audit of audit of the auditor report of the audit after release be publicized along with the financial report in accordance with the law on State budget and accounting Laws.
ITEM 7 Article 60 AUDITS. Audit records 1. The documentation of each audit are to be established. Audit records include: a auditing decisions);
b) financial reports, budget settlement reports be audited;
c) audit plan, the audit plan details;
d) log and document the work of the State Auditor, the auditor;
DD) explanation of the audited unit;
e) minutes of data verification and audit of the situation the State Auditor;
g) minutes of the audit;
h) audit reports;
I) other documents relevant to the audit.
2. The Auditor General State specific regulations about the audit records.
3. the audit records are put into archives within twelve months from the date of issuance of the audit report audit of the.
4. The time limit for filing audited a minimum of twenty years, except in the case prescribed in clause 1 Article 62 of this law.  
Article 61. Preservation and exploitation audits 1. Audit records must be preserved complete, safe and secure.
2. Just be exploitation audits in the following cases: a) when required by the courts, Procuracy, the investigation agency and other agencies as prescribed by law;
b) when required, audit quality control; resolve the recommendations of the audit report, the complaints, accusations, the audit States planning and other requirements as determined by the State Auditor General.   
Article 62. Audit records culled 1. The audit record storage period has expired, if there is no decision of the competent State authorities shall be destroyed by the decision of the State Auditor General.
2. The Auditor General of the State Council decided to establish the audit records destruction expiry archive. The Council destroyed audit records to conduct inventory, establish audit records list culled and destroyed audit record storage expiry.
3. The audit records destruction was done by burn, cut, shredded by machines or by manual methods, ensuring the information, figures in the audit records were destroyed can not use.
Chapter V RIGHTS and OBLIGATIONS of the UNIT AUDITED Article 63. The audited unit 1. Ministries, ministerial agencies, government agencies and other agencies in the Central Government.
2. The Agency was tasked with collecting, State budget expenditure levels.
3. The people's Council, the people's committees, other local agencies.
4. Units of the people's armed forces.
5. The unit managing the State's reserve fund, the reserve fund levels, other financial Fund of the State.
6. Political Organization, social-political organizations, political-social organizations-career, social-professional organization has used funding State budget.
7. Business units are the State budget guarantees part or all of the expense.
8. The organization of national property management.
9. Management of investment projects have funding the State budget or are derived from the State budget.
10. the General Assembly, Association, and other organizations are the State budget contributes funding activities.
11. State enterprise.

12. In addition to the Agency, organization, unit specified in the from clause 1 to clause 11 this unit receive subsidies, subsidies of the State, the public debt unit is of State guarantees which are not state enterprises may be hired to audit the business audit implementation; Audit business to perform the auditing standard, State audit process and audit report for the audit of the State.
Article 64. The right of the audited unit 1. Required audits produce audit decisions, State Auditors present Auditor of State.
2. Refuse to provide information, documents are not related to the content of audit; suggest alternative members audits when there is evidence to suggest that members not indifferent while on duty.
3. Discuss, explain in writing on the issues outlined in the draft audit report if found not suitable.
4. Complain to the Auditor General of the State of the conduct of the audits, the Chief Minister of the nest and other members of the audit the Audit Group in the process of implementation of the audit when there is evidence that the Act is contrary to law; recommendations to the Auditor General of the State, State authorities have the authority on reviews, confirmation, conclusion and recommendations of audit when there is evidence that reviews, confirmation, conclusion and recommendations it is against the law.
5. Request the State Auditor, the auditor of State compensation in case of damage to the unit audited in accordance with the law.
6. implementation of other rights prescribed by law.
Article 65. Obligations of audited unit 1. Executive decision to audit.
2. Create and send full, timely financial statements, report of investment projects; planning of incomes and expenses; situation report and Executive budget for State audits as required.
3. Provide adequate, timely information and documents needed to conduct the audit at the request of the auditor of State, auditor of State and is responsible before the law for the accuracy, truthfulness, objectivity of the information and documents provided.
4. Answer and explain in full, timely issues due to audits, the auditor of State requirements.
5. The head of the audited unit must sign the minutes of the audit.
6. the full implementation, timely conclusion, recommendations of the State Audit of financial reporting violations and violations in compliance with the law; implementation of measures to remedy shortcomings in the operation according to the conclusions and recommendations of the audit of the State; the written report on the implementation of the conclusions and recommendations of that audit for the State.
Article 66. Responsible for financial reporting, budget settlement reports 1. The end of the budget year, the estimation level I of the central budget, the provincial people's Committee, central cities are responsible for submitting financial statements, report of the budget for the Ministry of finance under the provisions of the law on the State budget, and send it to the State Auditor.
2. The Ministry of finance is responsible for sending the report to State budget for State auditors of fourteen months after the end of the budget year.
3. The State Treasury periodically sends the report made projections of revenue, quarterly budget year for State Auditor.
Chapter VI OPERATIONAL AUDIT of the STATE'S 67 Articles. Funding of State Audit activities 1. State auditors have active private funding, is the estimation of the level I of the central budget. Active funding of State Audit by State Auditor established estimation and suggest the Government submitted to the National Assembly to decide.
2. The management and use of funds of the State audit activity be raided reachable made under the provisions of the law on budget.
Article 68. The payroll of the State Audit Of the payroll of the State Audit Commission of the National Assembly decided to follow the recommendation of the Auditor General of the State.
Article 69. Investment to modernize the State Auditor activity ớc gvernment first policy you developed information technology and other means to ensure for the Organization and operation of State Auditor, to meet the requirements of international integration.
Article 70. The regime for public servants of State Auditing modes of salary, allowances, costumes for officers, public servants and State Audit priority mode for State Auditor by the national committees regulations.
Article 71. State Auditor card 1. State Auditor card by the State Auditor General for the auditor of State to use when performing the audit mission.   
2. State Auditor card Form and mode of use of the card by the State Auditor the auditor of State regulations.
Chapter VII OPERATIONAL MONITORING of State AUDIT PROCESSED and RESOLVED COMPLAINTS, accusations the thing 72. Active monitoring of State Audit 1. Parliament, the Committee of the National Assembly, the Council of the nation, Congressional committees, the Congressional delegation, deputies according to the functions, duties, authority, is responsible for monitoring the operation and the use of funds of the State Auditor.
2. When you deem it necessary, Congress established the Provisional Committee for research, assessment of the results of operations of the State Auditor.
Article 73. Handle violation 1. Any violations of the law on State audit must be dealt with promptly, strictly.
2. the investigating body, the people's Procuratorate, people's courts have a responsibility to consider the recommendations of the State Auditor to handle law violations under the authority.
Article 74. Solve the Petitions, complaints, accusations about the Auditors of State 1. Within a period of thirty days from the date of receiving the recommendations of the unit audited of audit report, the Auditor General must consider and resolve; for complex cases this time limit may be extended, but not more than forty-five days from the date of the petition.
2. Complaints, accusations and complaints, accusations about State audits are performed in accordance with the law on complaints and denunciation.
Chapter 8: Article 75 ENFORCEMENT TERMS. Field audit defense, security pursuant to the provisions of this law, Committee on the National Assembly regulates the audit for a number of activities in the fields of defence and security.
Article 76. Effect of this Law has effect from January 1, 2006.
This law was the National Assembly of the Socialist Republic of Vietnam, the POKER session key 7 through June 14, 2005.