Chương III Luật Kiểm toán Nhà nước 2005: Kiểm toán viên nhà nước và cộng tác viên kiểm toán

Chapter III

STATE AUDITOR AND AUDIT COLLABORATOR

Article 27. The State auditor title

1. The State auditors shall be the State public servants appointed to the audit level to perform audit tasks.

2. The State auditor title shall include the following scales:

a) Probationary auditor;

b) Auditor;

c) Principal auditor;

d) Senior auditor.

3. The specific tasks, powers and criteria of every scale of the State auditors shall be specified by the National Assembly's Standing Committee.

Article 28. Jurisdiction for appointment and dismissal of the State auditor

1. The appointment and dismissal of the Auditors and the Principal Auditors shall be decided by the State Auditor General in conformity with law.

2. The appointment and dismissal of the Senior Auditor shall be decided by the National Assembly's Standing Committee according to the provisions of law.

Article 29. General criteria for the State auditor

The State auditors shall be satisfied with the requirements for criteria applied for public cadres and officials according to the provisions of the legislations on public cadres and officials, and shall have the following criteria:

1. to have good moral qualities and sense of responsibility, probity, honesty and objectivity;

2. to possess at least one university degree or higher in one of the fields of audit, accounting, finance, banking, economics, law or in other fields directly relating to the audit activities;

3. to have working experiences in a continuous manner for five years or longer in the field that he or she has been trained, or to have working duration in the audit profession at the State Audit for at least three years.

4. to have passed the programmes on fostering the State auditors and to have been granted a certificate thereto by the State Auditor General.

Article 30. Duties of the State auditors

1. To perform audit tasks and to bear responsibility to the head of his/her audit group, to the leader of his/her audit team for the performance of the assigned audit tasks; to provide appraisal, certification, conclusions and recommendations on those contents audited on the basis of sufficiently collecting and properly evaluating the audit evidences.

2. to conform with the legal provisions, operational principles, standards, processes, professional methodology concerning state audit and any other applicable regulations by the State Auditor General.

3. to be accountable to the State Auditor General and law for the evidences, appraisals, verifications, conclusions and recommendations provided by him/her.

4. to collect audit evidences and to take notes in the audit diaries and other working documents of the State auditors as provided for by the State Auditor General.

5. to keep in secret all information, document gathered in the course of audit.

6. as performing audit tasks, the State auditors shall be required to present and to wear his/her State auditor card.

7. to study and to train himself/herself on a regular manner to improve professional knowledge, skills and ethics; to follow the annual knowledge updating programmes as regulated by the State Auditor General in order to guarantee himself/herself to be capable and competent sufficiently for his/her assignments.

8. to declare in a timely and sufficient manner to the person who will issue the decision on establishment of the audit team in cases prescribed in Article 31 of this Law and on other circumstances that can affect the independence of the State auditors.

9. As committing acts of violating law, they shall be, depending on the nature and extent of their violations, disciplined or examined for penal liability, if causing damage, they shall be required to pay compensation therefor according to law provisions.

Article 31. Circumstances the State auditors disallowed to perform audit

1. to have joined capitals to, to buy stocks of, and/or to have other relations of interest with the audited entities;

2. The entities where he/she had been the leader, chief accountant or in charge of accounting issues for the time limit of at least five years since his/her shift of work.

3. to have relationship as the father, mother, adoptive parents, parents in law, wife, husband, children, brother and sister with the leader, chief accountant or person in charge of accounting affairs of the audited entities.

Article 32. Audit Collaborators

1. The State Audit shall be empowered to use the Audit Collaborators being audit businesses, the local and foreign experts under the form of a duty contract. The budget for using the Collaborators shall be part of the State Audit's annual budget.

2. The Audit Collaborators shall bear the following rights and obligations:

a) to implement the rights and obligations under the contract;

b) to strictly abide by the provisions of the legislations on state audit;

c) to be accountable to the State Audit and applicable laws for the results of his/her discharging duties; in case of committing acts of violating law, it shall be depending on the nature and extent of the violation that he/she shall be disciplined or investigated the penal liability; if causing damages, he/she shall be required to pay compensations thereof according to the provisions of law.

3. The State Auditor General shall specify in details the use of audit collaborators.