Auditing of financial statements

The research objective of the thesis is to identify the factors affecting the quality of auditing of banks' financial statements audited by the SAV. Thereby, the thesis offers solutions to improve the quality of auditing financial statements of the SAV in Vietnam.

26p angicungduoc10 09-03-2021 50 5   Download

The research content of this thesis is to find out the factors affecting the time of auditing financial statements by independent auditors in Vietnam. Please refer to the article for more details on the research content.

0p caygaocaolon10 19-02-2021 26 3   Download

The thesis analyzes the impact of changing accounting policies on exchange rate differences on stock prices of non-financial companies listed on Vietnam's stock market. You are invited to join us in the thesis to understand the details of the research.

0p trinhthamhodang8 20-10-2020 32 3   Download

The main objective of the study is to examine the relationships among factors affecting the results of material misstatement risk assessment in financial statement of listed enterprises on the stock market of Vietnam in all three stages: planning, performing and reporting audit.

0p quenchua 28-09-2019 53 3   Download

Providing recommendations to improve the AQ of financial statements of FDI enterprises conducted by independent audit firms in Vietnam in terms of professional quality as well as in terms of service quality.

32p quenchua 28-09-2019 48 4   Download

The thesis proposes opinions, solutions and recommendations to improve the organisation of auditing construction companies’ financial statement for small and medium audit firms in Vietnam.

33p quenchua 28-09-2019 42 5   Download

This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor effort (resource allocation).

68p fugu897 03-07-2019 21 1   Download

In this study, I examine how the provision of benefit plan audit services has changed over time and I examine the characteristics of engaging the financial statement auditor for benefit plan audits. I also test whether having the same audit firm for both the financial statement audit and the benefit plan audit affects financial statement audit quality and benefit plan audit quality. I test the characteristics of benefit plan quality. I also test benefit plan audit firm switches and financial statement audit firm switches.

104p fugu897 03-07-2019 20 1   Download

The article divide into 3 chapters. Chapter 1: Overview of audit documentation and working papers in auditing financial statements. Chapter 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing and Accounting Co., Ltd. Chapter 3: Some remarks and proposals for establishing working papers library of company accounting and audit aac.

52p khuongtongoc 10-07-2018 70 7   Download

The topic’s focus is to identify factors affecting audit quality of financial reports of listed companies in the Vietnamese stock market by independent auditing firms. The research objects are joint stock firms with securities (stocks and bonds) listing on the Ho Chi Minh City and Hanoi Stock Exchanges.

0p luanan014 17-07-2014 106 11   Download

The effect of Internal Audit Outsourcing on Financial Statement Users'Confidence in Their Protection From Fraudulent Financial Reporting Many analysts have identified principal-agent problems as a major source of underperformance in public education. Public school administrators need not compete for customers and are therefore free of the market discipline that aligns producer incentives with consumer demand in private markets.

87p mualan_mualan 25-02-2013 76 13   Download

210 – AGREEING THE TERMS OF AUDIT ENGAGEMENT 260 – COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE 505 – EXTERNAL CONFIRMATIONS 620 – USING THE WORK OF AN AUDITOR’S EXPERT ESTABLISHING PRE-CONDITIONS ARE PRESENT Whether the financial reporting framework to be applied in the Without an acceptable financial reporting framework, management does not have an appropriate basis for the preparation of the financial preparation of the financial statements and the auditor does not statements is acceptable have suitable criteria for auditing the financial statements....

55p nguyenlongtruong_tv 15-10-2012 58 6   Download

Chapter 3: Financial Audit The department also maintains demand deposit bank accounts, which are held separately from the State Treasury. Capital Assets Capital assets are not capitalized in the governmental funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the statement of net assets. Capital assets are recorded at cost on the date of acquisition, or if donated, at appraised value on the date of donation.

11p meobu4 13-01-2012 89 6   Download

Bắt đầu từ cân bằng nghĩa vụ vốn hoạt động cho thuê của Chính phủ Các khoản bồi thường vắng mặt Tổng các hoạt động chính phủ các hoạt động kinh doanh loại Ghi chú nghĩa vụ vốn phải nộp nghĩa vụ hợp đồng cho thuê phải trả Các khoản bồi thường vắng mặt Tổng số loại hoạt động kinh doanh chính của chính phủ Tổng số 134.175 $ 374.112 508.287 $

10p taoxanh3 07-01-2012 48 4   Download

Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....

30p nklong1234 24-03-2010 482 209   Download

To provide certain degree of assurance that the activities reviewed (financial statements, operations, management practices, etc.) have been performed in accordance with applicable standards or practices.

31p mille 07-03-2009 167 55   Download