Decision No. 03/2012/QD-KTNN dated April, 04, 2012 of the State Audit of Vietnam promulgating the audit process of work construction investment project
THE STATE AUDIT
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Ha Noi, April, 04, 2012
PROMULGATING THE AUDIT PROCESS OF WORK CONSTRUCTION INVESTMENT PROJECT
STATE AUDITOR GENERAL
Pursuant to the Law on State Budget;
Pursuant to the Law on State Audit;
Pursuant to the Construction Law;
Pursuant to the Law on Promulgation of legal normative documents 2008;
Pursuant to Decision No. 02/2008/QD-KTNN dated February 15, 2008 of the State Auditor General promulgating the regulations on drafting and assessing and promulgating legal normative documents of the state audit;
Pursuant to Decision No. 02/2009/QD-KTNN dated April 07, 2009 of the State Auditor General on amending and supplementing some articles of the regulations on drafting, assessing and promulgating the legal normative documents of the state audit;
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Pursuant to Decision No. 04/2007/QD-KTNN dated August 02, 2007 of the State Auditor General promulgating the auditing process of the state audit;
Considering the proposal of the Chief Auditor of the State Audit specialized IV, the Director of Legal Affairs Department, Director of Audit Policy and Quality Monitoring Department.
Article 1. Promulgating together with this Decision the Audit Process of work construction investment project
Article 2. This Decision will after date promulgating the audit process of the
Article 3. Heads of units directly under the State audit, organizations and individuals concerned are liable to execute this Decision.
STATE AUDITOR GENERAL
Dinh Tien Dung
AUDIT OF WORK CONSTRUCTION INVESTMENT PROJECT
(Promulgated together with Decision No. 03 /2012/QD-KTNN dated April 04, 2012 of the State Auditor General)
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Article 1. Subjects of application
The auditing process of work construction investment project (hereafter referred to as investment project) is applicable to the audit of investment projects implemented by the state auditor. When implementing the auditing of investment projects, the audit team, members of audit team and individuals and units concerned must comply with the regulations in the Auditing Process of the State audit and provisions in this Process.
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