The decision on issuing the temporary regime of the accounting test _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 197-CP on 07-11-1961 Council of government mandates, powers and organization of the Ministry of finance;
Pursuant to article 26 of the Charter state accounting organization issued under Decree No. 175-CP on 28-10-1961 Council of Government responsible to the Ministry of Finance regulates the accounting test mode.
Decision: article 1.-Today issued a temporary mode of accounting check attached to this decision.
Article 2. -Temporary regime of the accounting test applies to all of the accounting unit in the industry regardless of the industry in the right central or local management.
Based on the test mode this general accounting managing industries in the Central and the local Government Commission (region, province, City) can supplement the necessity for appropriate to the specific situation of his industry, of his local. The additional point that needs to be reported to the Ministry of finance said.
Article 3. -Test mode this accounting starting from the date issued.

 



KT. DEPUTY FINANCE MINISTER (signed) Trinh van Binh TEMPORARY MODE CHECK the ACCOUNTING _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ PART ONE: Chapter 1: GENERAL PRINCIPLES article 1. -Check the accounting is a method of positive, effective and indispensable in the economic monitoring of financial state after the incident arose. Accounting inspection in order to promote the observance of the rules, the accounting regime, promote the effect of the accounting work in the use of force, with high performance, exploit all potential, urge accepted financial discipline, practice thrift waste prevention, embezzlement promote complete and surpass the State plan.
Article 2. -Based on the articles 24, 25 and 28 of the Charter state accounting organization and tasks of the accountant of inspection are: 1. check the calculation, notes, reflect the accounting of about face: accurate, timely, complete, true, obviously, right under the regime, terms, check on the Organization margins, the way to work, the results of the work of accounting.
2. Precautions and prevent these phenomena violates the rules, regulations and accounting mode to enhance the sense of responsibility of the Ministry of the industry, the levels for accounting work, discovering and disseminating timely initiatives, experience in the executive regulations of accounting in order to constantly improve the quality of accounting work.
3. Through the accounting test that checks the Executive budget situation, production planning expense finance plan, discipline currency lodging, payment. Check the preserve and use the supplies and monetary capital, detect and prevent embezzlement actions in time wasting, policy violations, mode, rules, discipline of financial economics.
Article 3. -Under the provisions of the Charter state accounting organization (. 26), all accounting units must be regular accounting inspection as specified in this mode. Check usually consists of:-regular inspection of internal units according to the responsibilities the Mission of the Chief Accountant and accounting organization as set forth in the Charter of State accounting organization;
-Regular checks at least once a year for their superior unit the unit is dependent;
-Regular check of the financial agency.
Article 4. -In each owner, superior accounting unit must ensure comprehensive inspections of accounting work and accounting units depends on direct management by themselves at least once a year in addition to the self-test of the unit itself.
Article 5. -To ensure the implementation in the national accounting rules of the State, the Ministry of finance, the local financial authorities have the task of examining the comprehensive work of the financial agency depends and the unit by themselves directly funding at least once a year , in addition to the regular inspection of the unit itself.
Chapter 2: content and TEST METHOD of ACCOUNTING article 6. -Test method of accounting method is checked; certificate from the collation with the books, reference books with reports, collate evidence from the books of reports with the actual activity, with the modes, rules, norms, policies, plans, artifacts; collate evidence from the books of the unit be checked with the relevant unit etc. to detect the true or false in accounting work.
Article 7. -The content of the examination of accounting are:-check the use of the general accounting rules mode according to the characteristics of the situation of individual units or sectors;
-Check the situation of recording bookkeeping documents daily;
-Check the situation and send the report;
-Check the payment situation,-check the type of material and monetary capital;
-Examine the Organization and leadership of the accounting woes.
Article 8. -Examine the use modes of accounting rules is to check the accounting mode of each unit has enough to meet the situation works and fits the unit's organization; is this true with the general regime does not, there is enough to reflect the norms of financial economics State were provisions for units that do not, and in fact any missing or inconsistent with the regulation.
The content of the work to examine the construction of accounting mode are:-check the voucher system construction of accounting books;
-Check the layout and use the system of bookkeeping documents;
-Check the layout and use the account system as under the uniform mode of departments and units of the Ministry of finance.
Article 9. -When checking the accounting vouchers, must:-check the content of the certificate from the view of economic activities recorded in document valid, true to the real and true to the mode, the current rules, in accordance with the norms and procedures that have been adopted;
-Check the calculation on the correct documents, the documents are full of the necessary elements and the signature of the competent person or have not been erased, this fix does not. For General documentation and logging documents, must be reconciled with the original documents see the collection is full and correct. For the certificate from logging, to further the regulations must accounts (account record) are true to the nature and content of economic profession do not.
Article 10. -Examine the bookkeeping records to ensure the daily notes updated, true, the true mode. When examining the situation of recording books every day, must:-examine the situation to see if Windows update properly with the real, true to the clear evidence of accounting, not fair and reflects the economic profession there true to the content of the account;
-Check between the books and vouchers, between types of shared together, between your account analysis (classification of account details) and general account (the account general classification), the figures are articulated;
-Check that the Organization of the accounting records and circulation fees have not timely and accurate, have the right to ask about the method, the epitome of superior agency unit; check the Organization of accounting records in the factory (factory, extreme zone, the production or the production team works team, ...) be enough to serve the computer price and free circulation in the internal unit does not.
Article 11. -Check the situation and send the report to make the accounting report mode is executed on time, correct and true.
When examining the situation and send the report to:

-Check the set and send the report to have promptly and fully and properly the form has no regulations; report content have fully reflected the norms as prescribed regimes;
-Check the exact nature of the figure;
-Check the other parts of the accounting unit provision for chief accountant but necessary documents for reporting job;
-Check before reporting there against deposit accounts in the Bank with no bank's books, have reconciled the accounts payable and receivable and debt have examined the relevant documents, conduct inventory of assets under the current rules do not.
Article 12. -When checking the billing situation, must:-check the correct calculations and the timely payment of taxes, profit, depreciation and the accounts receivable, payable to the State Bank,-check that the work reflects the situation received and repaid the debt, the outstanding work and advance , there are obvious and true to the fact no, check the respect the discipline of the chief accountant has been strictly doesn't.
Article 13. -Check the type of material and monetary capital is examining cash funds (including the old papers in currency value, as Czech vote, stamps ...) the materials, equipment, goods, inventory, fixed assets, tools, inexpensive perishable ... in order to ensure control of the exact nature of the work and the safety of State assets.
When examining the types of supplies and monetary capital, must:-check the books recorded the export import/export import of goods, cash, materials and other property;
-Check the whole nature of cash funds, material goods, inventory and other assets;
-Check the rules in terms of conservation, and the regular inventory checks for cash, goods or materials ... have been accepted or not.
Article 14. -When examining the Organization and leadership of the accounting work, must:-check that the staffing, organization, work assignment, distributed in the air fits the Mission of the unit is not checked, the accounting officers are in line with standard regulations and requirements of the work;
-Check that the relationship between the Department of accounting organization and the relationship between the Organization of accounting and other departments in the accounting unit has been closely and have guaranteed for the accountant to be accurate, complete and timely;
-Check the Organization preserving accounting documents;
-Check the implementation mode and plans examining internal accounting unit as well as for the dependent unit;
-Check the General Accounting Officer, Chief Accountant in particular have the task of doing enough and make enough of its powers;
-Check the level of charge of the unit be checked for accounting work and accounting officer, see right to the authority the tasks have no regulations.
PART TWO: Chapter 3: the DUTIES and POWERS OF OFFICERS to GO and CHECK of the UNIT BE CHECKED article 15. -In each accounting unit, the heads and Chief Accountant responsible organization unit checking accounting job in his unit as well as internally in the unit depends according to the provisions of the accounting test mode.
Article 16. -To help the head and Chief Accountant in business unit accounting examination, in each accounting unit, are organized and assigned to one or more officers who are dedicated to the work of the accounting test.
The accounting unit has many extra units in need organized group, group or accounting inspection.
Article 17. -Inspect accounting or accounting inspection officers have a duty to:-Help the head and Chief Accountant unit test plans and perform a directed test work on the method of accounting for the unit in the industry;
-Directly test the unit depends;
-Urge the dependent unit test plan accountant;
-Monitoring and checking the executive decisions and the requests by the audit proposed for the unit is dependent;
-Set the accounting test situation in dependent units, and common experience, report to level up on the right-hand side of the situation and the results of the test plan accounting.
Article 18. -Check the accounting officer must be honest, even the indifferent, in the operation of large defects and doesn't have the capability of accounting profession.
The agency sent the check ride is based on the requirements, the test object and content of election officers for the appropriate to each particular case, article 19. -The accounting unit is deployed officers check the qualified accountant, standard and full, avoiding maneuver test officer việckhác do accounting, in order to create conditions for staff to check the cumulative accounting experience, gradually improving the quality inspection.
For those tests that are relatively more work volume, number of officers who are dedicated to the not enough accounting checks, the accounting unit can maneuver officers have the ability to check the unit in accounting or the Chief Accountant and accounting officers in units likely to depend to a test in a certain time.
Article 20. -Check the accounting officer must correct observance of the regulations of the State in terms of absolute privacy and confidentiality.
-Check the accounting officer must be based on applicable law, the decision of the authority, the directive of his unit heads, proceed to check the accounting work seriously, honestly;
If deliberately concealed the actions embezzlement, infringement actions mode, rules, policy to cover up do lightly defects of those violations, or violating the rules of the State secret protection can be enforced to discipline or prosecute the law depending on the case.
Article 21. -The heads and Chief Accountant of the unit check to create all favorable conditions for officers to check the accounting work is easy.
-Help the accounting test officers learn the situation of the unit;
-Provide for the officers to check the accounting vouchers, books, accounting reports, professional documents (reports, contracts, plans to finance the production, etc.) and other necessary documents at the request of the inspection officers;
-Movement of officers, staff officers to help check the accounting in some jobs, such as stars, rewrite the text, check out stats ..., if officers check the accounting requirements.
If the unit is not able to review or inspection should not give officers checked the documents, certain figures, they must answer (by dispatch, for officers to check) at the same time reported level up on review and decision.
Article 22. -Employees in the unit are tested positive to help officers check by direct or reflected by the papers, the situation of the Executive, accounting terms, the situation of preserving and using the properties (materials, goods, which equals money...), and contributed comments with officers examining measures to improve accounting repair.
The unit, the related agency tested unit with responsibility to help officers check the accounting by providing the documents necessary for the check for.
Who would actively detect computer image, comments, help contribute significantly to make the checks good then the results are rewarding.
Who would intentionally not help officers check, making it difficult for checking or preventing the test can be executed to discipline or prosecute the law depending on the case.
The THIRD Chapter 4:

SOME PROBLEMS ABOUT the PROCEDURE and the SIDELINE the WAY Things WORK. -To ensure that the accounting unit in examination and in units subordinated to conduct was good, the end of each year the accounting unit has extra units to put in test plans accounting for the following year. In the plan must specify: the name of the unit is checked, the range and require comprehensive examination or work surface, and the test time for each unit.
Every year the accounting unit of the central governing level, headquarters, Company, financial Zone has the task of summarizing the situation and the results of the test that year, plan to send a summary to the Finance Ministry and the Government's Inspection Committee.
Article 24. -Check time in a unit, must start from the end of the previous examination in the unit to ensure that the entire operation of the unit check the continuity, continuous between the two mandibles.
Article 25. -1. When conducting inspection work of a unit test, the Division shall inspect or test personnel must present to the heads of units are ordered to check or validate credentials of the Heads-level on the unit to be checked or by competent State agencies : in the command or the credentials check out accounting must specify: the name of the unit was examined, requirements, test content, test period, the time limit for conducting the test, name, position the test officer.
2. When to check at a local buzz, check to notice accounting and exchange opinions with local Administrative Committee (province, city, area ...) and after the end must report to the local Administrative Committee of inspection results.
Case units are tested in the Administrative Committee of the zone Township, province, city officers can check with dispatch when go check and send a report when the check is complete.
3. Once the unit is tested and after having presented credentials or command check for unit leaders are checked ..., officers can check check cash fund, valuable coupons, stamps, proof of goods and other supplies inventory, assets that need not be reported to the person in charge of the preservation of artifacts that know in advance; and can proceed to inventory the entire or part of the remaining artifacts.
Before the inventory of goods, material ... officers check to check the exact nature of the measuring tools of the person in charge of the exhibits.
4. If during the test that detected the breach, mode, key terms, sách...do officials and employees in other divisions, officials check to report immediately to the head of that unit know. Meet serious cases, officers checked the report with the Commission of government inspectors or local inspection where to check.
5. During the test, when really necessary, officers can check out the vouchers to investigate, more research and instead by the receipt be signed.
Article 26. -After the check, the check must set the minutes or reports, stating what was discovered during the inspection and; measures to repair the defect was discovered.
A copy of the minutes or reports to check the said will return for the unit to be tested.
Officers checked, heads and Chief Accountant of the unit check must sign the minutes or reports. If the score would not agree with the report of inspection, the heads and Chief Accountant of the unit test has permission to write his comments attached to the test report. The record does not agree must be delivered immediately to test cadres.
Article 27. -Based on the minutes or reports, within 30 days after receiving the minutes or reports of Heads of unit test decision must have formal review and proposed recommendations for fixing the shortcomings were detected, or the recommendations dealt with those who violate cons etc. with regard to the recommendations in order to prepare the breach of current rules regime, the unit test needs immediately, if unit leaders are examining what other comments.
Article 28. -When the test ends, officials check to check out his work point of spiritual attitude, work relations and reviews results complete the task than required test time content was specified. A check of the score must have comments of the heads and Chief Accountant of the unit test.
Article 29. -To ensure the validity of the work of the accounting test, leaders of organizations examining accounting and accountants must monitor and urge to solve the problems caused by the accounting examination heading out.