Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing
Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had promulgated in 2010 by State Audit Office of Vietnam....
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Vietnamese |
| Published: |
TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2021-03-01
|
| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1099 |
| _version_ | 1818647640225611776 |
|---|---|
| author | Đoàn Văn Hoạt |
| author_facet | Đoàn Văn Hoạt |
| author_sort | Đoàn Văn Hoạt |
| collection | DOAJ |
| description | Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had promulgated in 2010 by State Audit Office of Vietnam. The promulgation of these standards showed great effort in adding provisions for the type of performance audit, which has been provided in the State Audit Law since 2005. However, understanding and applying these principles or rules into practice of performance audits still many obstacles and difficulties. The purpose of this article points out inadequacies in the system of current auditing standards related to performance audit, cause of the limitations, so that there are solutions to improve the performance auditing standards. As a basis for evaluation, the author uses the method of logical analysis of Vietnamese standards and compared with government auditing standards of INTOSAI (International Organization of Supreme Audit Institutions) and government auditing standards of some SAIs (Supreme Auditing Instutions) in the world.
The results show that the integration of contents of a performance audit into a audit the financial statements in the same system of standards has caused difficulties in the presentation of the principles or rules. In addition, the use of the terms without clear definition or inconsistency is also a significant limitation. This implies for the proposal as modified and supplemented the existing standards and further, to establish the pattern of Vietnamese Government Auditing Standards. |
| first_indexed | 2024-12-17T01:05:45Z |
| format | Article |
| id | doaj.art-c2fcefcaa4c4445785e758f880cc9463 |
| institution | Directory Open Access Journal |
| issn | 2734-9306 2734-9578 |
| language | Vietnamese |
| last_indexed | 2024-12-17T01:05:45Z |
| publishDate | 2021-03-01 |
| publisher | TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| spelling | doaj.art-c2fcefcaa4c4445785e758f880cc94632022-12-21T22:09:16ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782021-03-0173102112899Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditingĐoàn Văn Hoạt0Trường Đại học Kinh tế TP.HCMVietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had promulgated in 2010 by State Audit Office of Vietnam. The promulgation of these standards showed great effort in adding provisions for the type of performance audit, which has been provided in the State Audit Law since 2005. However, understanding and applying these principles or rules into practice of performance audits still many obstacles and difficulties. The purpose of this article points out inadequacies in the system of current auditing standards related to performance audit, cause of the limitations, so that there are solutions to improve the performance auditing standards. As a basis for evaluation, the author uses the method of logical analysis of Vietnamese standards and compared with government auditing standards of INTOSAI (International Organization of Supreme Audit Institutions) and government auditing standards of some SAIs (Supreme Auditing Instutions) in the world. The results show that the integration of contents of a performance audit into a audit the financial statements in the same system of standards has caused difficulties in the presentation of the principles or rules. In addition, the use of the terms without clear definition or inconsistency is also a significant limitation. This implies for the proposal as modified and supplemented the existing standards and further, to establish the pattern of Vietnamese Government Auditing Standards.https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1099kiểm toán nhà nước, chuẩn mực kiểm toán nhà nước, kiểm toán hoạt động, chuẩn mực kiểm toán hoạt động |
| spellingShingle | Đoàn Văn Hoạt Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh kiểm toán nhà nước, chuẩn mực kiểm toán nhà nước, kiểm toán hoạt động, chuẩn mực kiểm toán hoạt động |
| title | Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| title_full | Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| title_fullStr | Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| title_full_unstemmed | Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| title_short | Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| title_sort | inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing |
| topic | kiểm toán nhà nước, chuẩn mực kiểm toán nhà nước, kiểm toán hoạt động, chuẩn mực kiểm toán hoạt động |
| url | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1099 |
| work_keys_str_mv | AT đoanvanhoat inadequaciesanddirectionforimprovingvietnamesegovernmentauditingstandardsintermsofperformanceauditing |