Controlling the quality of auditing financial statements in state-owned enterprises by the State Audit is essential. Through the conclusions, in the audit report of financial statements, the State Audit has detected violations in the observance of the regime and policies on management of financial and accounting activities
at the same time, advise state enterprises on the appropriate level of investment, use of capital, whether the financial situation is sustainable ..., from there, issue warnings and recommendations to improve operation efficiency of Corporations and Corporations. The following article will analyze two main contents: the situation and the solution to perfect the quality control of financial statements auditing in state-owned enterprises.