The law would create conditions for the development of auditing services and meet the requirements for integrating the field of auditing.
However, many deputies raised concerns about the name of the draft law, provisions on the practice of auditors and the role of auditing organisations.
In terms of the law's name, most deputies agreed that the bill should be known as the Independent Audit Law but some preferred the Law on Auditing Services.
Deputy Cao Si Khiem from northern Thai Binh Province, who agreed with the second option, said all types of auditing, including State or internal audits, were always independent activities that are requested by organisations or individuals to provide transparent and accurate information about the financial situation of an organisation.
To call it the Independent Audit Law would unintentionally deny the independence of State and internal audits, Khiem said.
Deputy Hoang Van Minh from central Nghe An Province agreed, saying the name should accurately reflect the content of the law.
In terms of the provision on the practice of auditors, many deputies agreed that it was not feasible to require foreign auditors to pass the examination of Viet Nam's laws in the Vietnamese language, although they should still have a professional licence recognised by the Ministry of Finance.
Auditing activities in Viet Nam still required foreign auditors, which made this provision unsuitable, they said.
"The draft law must not create too many barriers. Good management doesn't mean the creation of barriers; the law must be transparent and all control activities must follow it," Minh said.
Deputy Vu Viet Ngoan from central Khanh Hoa Province disagreed with the opinion that the regulation was fair and proper for domestic auditors. Ngoan said it could create loopholes during auditing examinations which could have negative consequences.
Deputy Pham Thi Loan from Ha Noi said the law should not stipulate that the director or general director of an organisation must contribute at least 10 per cent of the charter capital.
The law seemed to prevent qualified people from the position if they did not have the financial means, while an enterprise should be able to hire talented and qualified people to important positions based on the Law on Enterprise, Loan said.
Human trafficking law
In Saturday's session, NA deputies agreed with the content of the Law on Anti-Human Trafficking and the role of the Fatherland Front and its member organisations in the prevention of human trafficking.
However, Deputy Vi Trong Le from northern Phu Tho Province said the draft law didn't mention anything about the responsibilities of State agencies in receiving and responding to recommendations from the Fatherland Front and its member organisations on the issue.
Le said the draft law should specifically mention the responsibilities of State agencies in helping these organisations operate effectively and the responsibilities of local authorities to support victims of human trafficking in terms of providing necessities and transport.
Deputies said local police and army units should be mobilised to engage in emergency rescues and protection of victims.
Deputy Nguyen Huu Tri from northern Lang Son Province said that the draft law was incomplete as it should include more content about the rights and obligations of victims and their legal representatives. Victims must provide essential information about human trafficking cases and appear if summoned by the authorities.
Deputy Nguyen Thi Loc from northern Bac Kan Province said that only poor people, disadvantaged elderly, homeless children and those who have made contributions to the nation were permitted to receive support under the draft law.
However, the victims were required to provide documents to prove that they belonged to the specified groups, which was a waste of their time. Plus, many victims who were not in these groups and still needed support, Loc said.
Deputies also disagreed with the provision that the Ministry of Public Security should take responsibility for State management of human trafficking prevention and control.
They said this would result in the overlapping of State management with the Ministry of Justice. The task should be assigned to the Ministry of Justice, they said.
Q&A session
Prime Minister Nguyen Tan Dung and four ministers will respond to direct questions from NA deputies at the 8th session of the 12th National Assembly.
Participating ministers would include Minister of Industry and Trade, Minister of Health, Minister of Finance and Minister of Transport, said Tran Dinh Dan, Chairman of the NA Office.
Other cabinet members would also take part in the question-and-answer session if issues raised were related to their ministries and agencies, Dan said.
A list of the Government members and content of the queries would be submitted to the NA early next week.
To date, NA deputies have sent 185 questions to the cabinet members.
The Q&A sessions are scheduled to be broadcast live on VOV and VTV on November 22, 23 and 24. — VNS