Chapter IV
STATE MANAGEMENT OVER INDEPENDENT AUDITING ACTIVITIES
Article 33.- Contents of State management over independent auditing activities
1. Formulating and directing the materialization of the strategy, planning and plans on development of independent audit in Vietnam.
2. Promulgating, disseminating, directing and organizing the implementation of the audit standards and guidance for implementation of the audit standards and audit professional methods.
3. Promulgating and organizing the implementation of the Regulation on professional training and fostering in audit and annual knowledge updating; prescribing modes of examination and granting of auditor's certificates; setting up the State-level examination council, and organizing examinations and granting of auditor's certificates.
4. Uniformly managing the list of auditors and auditing enterprises currently practicing the indepen-dent audit nationwide. Once every two years, the Finance Ministry shall publicly announce the list of auditors and auditing enterprises registered for practice.
5. Inspecting the observance of the legislation on independent audit, audit standards and relevant regulations by auditing enterprises.
6. Suspending the implementation of, and requesting amendments to, regulations and decisions of auditing enterprises which are contrary to law provisions on organization of auditing enterprises and audit practice.
7. Applying measures to support the development of independent audit profession.
8. Managing activities of international cooperation on audit.
9. Settling complaints and denunciations, and handling violations of the legislation on independent audit.
Article 34- Responsibilities of the agencies in charge of State management over independent audit
1. The Government shall exercise the uniform State management over independent auditing activities.
2. The Finance Ministry shall be answerable to the Government for performing the function of State management over independent auditing activities.
3. The ministries and the ministerial-level agencies shall, within the ambit of their respective tasks and powers, have to exercise the State management over independent auditing activities and auditing enterprises in domains they are assigned to manage.
4. The People's Committees of the provinces and centrally-run cities shall, within the ambit of their respective tasks and powers, have to exercise the State management over independent auditing activities and auditing enterprises in their respective localities.
Article 35.- Settlement of differences or disputes
1. When a difference or dispute over audit results related auditing contracts arises, the concerned parties shall carry out the procedures for settling such difference or dispute according to law provisions.
2. In the course of settlement of disputes over audit results, financial agencies shall have to contribute their opinions assessing the observance of audit principles and standards as well as audit professional methods by auditing enterprises and auditors at requests of relevant law enforcement agencies.
Article 36.- Withdrawal of investment licenses, business registration certificates or auditor's certificates
1. The Finance Ministry and the functional agencies may propose the Ministry of Planning and Investment or the business registries to withdraw investment licenses, certificates of registration of audit service business or refuse to make audit practice registration when auditing enterprises violate Article 23, 24, 25, 26, 27, 28 or 29 of this Decree.
2. The Finance Ministry may withdraw auditor's certificates of practicing auditors who violate Article 17, 18 or 19 of this Decree.
Tìm kiếm
Nghị định 105/2004/NĐ-CP kiểm toán độc lập (Bản Word)