Auditing Practices

The process of integrating with the popularity of digital technology has changed the way of financial accounting practices, as well as posed certain requirements on the capacity of the account and audit team. However, in fact, every year, Vietnam has tens of thousands of students graduating from colleges and universities that are major in accounting and auditing but they can not immediately meet the requirements of businesses, they even have to be retrained. Therefore, improving the quality of training is an urgent requirement for the accounting and auditing field nowadays.

3p longtimenosee09 08-04-2024 9 1   Download

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of auditing across different countries and regulatory environments. It examines how cultural, legal, and institutional factors shape auditors' roles, responsibilities, and perceptions of audit quality.

15p minhnn0302 24-03-2024 19 10   Download

is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

269p runthenight04 02-02-2023 8 3   Download

The dissertation researches and systematizes theoretical and practical issues on internal audit organization, contributing to further clarifying scientific grounds and bases on internal audit organization in businesses; experience of internal audit organizations in the world and lessons learned when applying to suit the conditions of Vietnam; develop the theoretical issues of internal audit, especially internal audit approach based on risk analysis.

28p dungmaithuy 18-09-2019 41 6   Download

Published annually, in December, this comprehensive four-volume study guide for the Certified Public Accountant's (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help them to identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the Uniform CPA Examination....

510p haiduong_1 28-02-2013 68 17   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

Tuyển tập báo cáo các nghiên cứu khoa học quốc tế ngành y học dành cho các bạn tham khảo đề tài: Understanding uptake of continuous quality improvement in Indigenous primary health care: lessons from a multi-site case study of the Audit and Best Practice for Chronic Disease project

14p panasonic03 17-12-2011 57 4   Download

Tuyển tập báo cáo các nghiên cứu khoa học quốc tế ngành y học dành cho các bạn tham khảo đề tài: Audit and feedback and clinical practice guideline adherence: Making feedback actionable

10p toshiba25 11-12-2011 52 3   Download

Understanding uptake of continuous quality improvement in Indigenous primary health care: lessons from a multi-site case study of the Audit and Best Practice for Chronic Disease project

14p toshiba23 11-12-2011 58 5   Download

Các tổ chức kế toán, kiểm toán quốc tế cũng nêu ra những khái niệm về kế toán như sau: Theo uỷ ban thực hành Kiểm toán Quốc tế (International Auditing Practices Committee) thì “một hệ thống kế toán là hàng loạt các loại các nhiệm vụ ở một doanh nghiệp mà nhờ hệ thống này các nghiệp vụ được xử lý như một phương tiện duy trì các ghi chép tài chính”.

86p thiuyen12 15-09-2011 289 73   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

CIA (Central Intelligence Agency) : c c tình báo trung ng ụ ương Mĩ · Uỷ ban Chuẩn mực Kế toán Quốc tế (A. International Accounting Standards Committee - IASC) · Uỷ ban Thực hành Kiểm toán Quốc tế (A. International Auditing Practice Committee - IAPC) · FBI (Federal Bureau of Investigation) : cục điều tra liên bang Mĩ · FIFA (Fédération Internationale de Football Association) : liên đoàn bóng đá quốc tế

4p utquan3311 29-12-2009 382 106   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