| THE PRESIDENT No. 09/2015/L-CTN | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, July 8, 2015 |
ORDER
On the promulgation of law [1]
THE PRESIDENT OF THE SOCIALIST REPUBLIC OF
VIETNAM
VIETNAM
Pursuant to Articles 88 and 91 of the Constitution of the Socialist Republic of Vietnam;
Pursuant to Article 91 of the Law on Organization of the National Assembly;
Pursuant to Article 57 of the Law on Promulgation of Legal Documents,
PROMULGATES:
The Law on State Audit,
which was passed on June 24, 2015, by the XIIIth National Assembly of the Socialist Republic of Vietnam at its 9th session.
President of the Socialist Republic of Vietnam
TRUONG TAN SANG
TRUONG TAN SANG
| THE NATIONAL ASSEMBLY No. 81/2015/QH13 | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
LAW
On State Audit [2]
Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly promulgates the Law on State Audit.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Law prescribes the functions, tasks, powers, organization and operations of the State Audit Office of Vietnam; tasks and powers of the State Auditor General; tasks and powers of state auditors; powers and responsibilities of agencies, organizations and individuals involved in state audit activities.
Article 2. Subjects of application
1. The State Audit Office of Vietnam.
2. Agencies and organizations managing and using public finance and public assets.
3. Other agencies, organizations and individuals involved in state audit activities.
Article 3. Interpretation of terms
In this Law, the terms below are construed as follows:
1. Audit report of the State Audit Office of Vietnam means a document issued and publicized by the State Audit Office of Vietnam after each audit to
