Volume 11 - Volume 11
Some Theoretical Issues about Assets and Income Auditing by State Auditors
Abstract
Asset-Income declaration and auditing has been becoming hot issues in the revolution of anti-corruption in our country in recent years.
This study mainly use qualitative analysis methods, synthesis, inductive and explanatory methods,
combined with law references.
Our research results show that asset-income declaration audit follows a process with several steps:
planning, conducting audits, audit reports and examining audit conclusions.
We recognize that a transparent declaration audit will benefit the public in anti-corruption
revolution.
Paper Details
PaperID: 1671
Author's Name: Hoang Thanh Hanh
Volume: Volume 11
Issues: Volume 11
Keywords: State Audit Law, Asset-income Declaration Audit, Vietnam, Anti Corruption.
Year: 2021
Month: April
Pages: 335-351