Further improvement in each group of solutions for this group of auditing enterprises. The solutions to improve the audit of commercial bank financial statements will be presented specifically by the author as follows: 3.3.1. Complete the identification of audit subjects and objectives Complete ...
Sample Financial Statement of Commercial Bank (excerpt) Address: . Reporting unit: Form No.: - B02/TCTD: for financial statements - B02/TCTD-HN: for consolidated financial statements (Issued under Circular No. 49/2014/TT-NHNN dated December 31, 2014) BALANCE SHEET For the fiscal year ending on . ...
CHAPTER 1 THEORETICAL BASIS OF AUDITING FINANCIAL STATEMENTS OF COMMERCIAL BANKS AT INDEPENDENT AUDITING ENTERPRISES To help the research process of theoretical basis for auditing financial statements of commercial banks performed by auditing firms most effectively, in this chapter 1, the author ...
This will be presented in detail by the author in section 1.2.4. Evidence collection techniques and computer-assisted auditing techniques in auditing commercial bank financial statements. 1.2.3.3. Audit completion stage In this phase, the auditor needs to perform the following steps to review all ...
