Research on Ananlytical Procedures and Inquires in Fraud Risk Assessment Conducted by Audit Firms in Vietnam

The paper has provided fraud risk assessment procedures to asses risk of material misstament due to fraudulent financial reporting of enterprises in Vietnam. The paper has used a quantitative research method through a survey of 68 experienced auditors and SPSS software to conduct statistical description of analytical procedures and inquires affecting fraud risk assessment conducted by audit firms in Vietnam. The results of research have shown that analytical procedures and inquiries which are used popular and effective procedures in fraud risk assessment of audit firms in Viet Nam.