Software audit methods

The paper has used a combination of qualitative and quantitative research methods through a survey of 113 experienced auditors and SPSS software to conduct statistical description of fraud risk indicators (red flags) and effectively audit procedures to identify frauds related to inventory items in preparing financial statements of non-financial companies listed on the Vietnam’s stock market.

8p vihassoplattner 07-01-2022 4 0   Download

Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds.

14p huyetthienthan 23-11-2021 7 0   Download

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.

12p huyetthienthan 23-11-2021 2 0   Download

The relationship between the quality of a product and the organization responsible for the development of that product is multidimensional. The relationship depends upon many factors such as the business strategy and business structure of the organization, available talent, and resources needed to produce the product. It also depends upon the combination of activities selected by the organization to achieve the desired product quality.

485p keokopiko 14-07-2012 198 52   Download