Development of environmental auditing in Vietnam

In recent times, environmental auditing has played a very important role in gradually assessing environmental management, assessing the economy, efficiency, effectiveness and paying attention to environmental aspects. However, environmental auditing conducted by the State Audit is currently mainly integrated into financial statement audits and compliance audits. There are few environmental audits that are operational audits or are conducted independently, so the audit results have not been as expected. Keywords: Audit, Environment, Vietnam