Representing the State Audit Office of Vietnam (SAV), Prof. Doan Xuan Tien Depurty Auditor General delivered opening remarks at the meeting. He pointed out the biggest challenge for auditors was selection of audit subject in the most appropriate manner, which required a systematical measurement on the potential risks. INTOSAI thus issued ISSAI 1330 and ISSAI 1315 on materiality and risk assessment to ensure the consistency between SAIs in audit execution. He expressed expectation of a forum wherein SAIs could share knowledge and experience on methods for developing risk-based audit plan; thereby, improvingaudit quality for SAIs and contribute to national public finance management.
The meeting provided the forum for participants to discussDraft Chapter II and Chapter III of the Research Project based on the survey questionnaires results conducted by 25 member SAIs. The meeting was part of a series of activities of the 11th ASOSAI Research Project which was officially kicked off in Malaysia in 2015./.