Some Theoretical Issues about Assets and Income Auditing by State Auditors

Authors

  • Hoang Thanh Hanh

DOI:

https://doi.org/10.47059/revistageintec.v11i2.1671

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.

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Published

2021-05-31

Issue

Section

Articles