TAY DO UNIVERSITY FACULTY OF ACCOUNTING - FINANCE - BANKING GRADUATION THESIS IN ACCOUNTING AUDIT ITEM PAYABLE TO EMPLOYEES AND SALARY DEDUCTIONS IN FINANCIAL STATEMENT AUDIT Instructor: MSc. NGUYEN QUANG NHON Students perform: PHAM THI BICH HUYEN STUDENT ID: 12D340301033 CLASS: DHKT7 Can Tho, 2016 ...
2.3.2.3. Professional expertise (professional expertise) of auditors/audit teams (Expertise) This requirement requires auditors to have in-depth understanding of the risks, opportunities and accounting practices of clients in each specific industry sector (such as finance-banking, securities, ...
(Source: Audited records of Company A) [Note: (1) Optional procedures are based on client characteristics, audit practice, and auditor findings]. D. CONCLUSION In my opinion, based on the evidence obtained from performing the above procedures, the audit objectives presented at the beginning of the ...
220 - Controlling the quality of audit activities: The quality of audit activities is the level of satisfaction of the subjects using the audit results regarding the objectivity and reliability of the auditors audit opinion; at the same time, satisfying the audited units desire for the auditors ...
Through detailed inspection of ABC Companys fixed assets, the auditor found that the Companys fixed asset increase transactions were reasonable. However, the accounting for the depreciation of financial leased fixed assets was incorrectly calculated. Therefore, to evaluate the Companys process of ...
