Over 10 years, the Set of State Audit Standards promulgated in 1999 has promoted the
significant effect on reality. It was an important foundation in drawing up principles of professional competence and implementing audits. However, towards promulgation of State Audit Law in 2005 and the SAV’s requirements in developing and improving audit methods and professional competence in accordance with the State Audit Development Strategy to the year 2020, the Set of State Audit Standards in 1999 exposed shortcomings and requested to be reformed and improved. Originating from the reality of those requirements, since 2007, SAV has deployed to study and draw up the Set of State Audit Standards, with the support of EC experts, to be in line with international practices and actual practices in Vietnam. The Set of State Audit Standards in 2010 includes 3 groups with 21 standards having basic content as follows: General Standards (from Standard No.1 to No. 6) stipulate the essential principles and requirements in audit activities; conditions and requirements about ethical qualities and competence of State auditors in the process of conducting audit activities in order to complete SAV’s functions and mission.