Environmental auditing in Vietnam: Current situation and solutions

Although environmental auditing in Vietnam began to receive attention a decade ago, it is still considered a field that is behind compared to many countries in the region and internationally. According to the assessment of the state audit, in recent years, environmental audit work has been promoted but there are still many limitations. Environmental audits are still mainly integrated into financial statement audits and compliance audits and there is no true environmental audit; There is no organization, legal basis, procedures, and complete instructions for environmental audit activities. Meanwhile, many problems affecting human health and life cause damage to the environment, and pollution is becoming more and more pressing in the community and society. The article evaluates the current status of environmental auditing in Vietnam in the period 2008-2013, analyzes a number of opportunities and challenges, and then proposes some solutions to strengthen environmental auditing activities in Vietnam towards to sustainable development.