TY  - BOOK
AU  - Cấn,Mai Hương
AU  - Phan,Duc Hieu
TI  - Fraud and errors in auditing financial statements: Khóa luận tốt nghiệp cử nhân Kinh doanh ngành kế toán 
U1  - 657 14
PY  - 2011///
CY  - Hà Nội
PB  - KQT
KW  - K6AH1
KW  - Kế toán
KW  - Khóa luận chương trình HELP
KW  - Quản trị kinh doanh
N1  - Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán-Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010
N2  - During the audit, there are always fraud and errors which are not detected and falsify financial statements. To reduce the risk of undetected fraud affecting seriously the financial statements and to express a right opinion on financial statements, auditors need to concern about fraud problem and the possibility of fraud during the audit. In fact, there is always a difference between the expectations of users of financial statements expected from auditors and what auditors can meet. Because the user thinks that auditors absolutely ensure honest and reasonable financial statements while it is very difficult for auditors to do this. To narrow this gap, auditors have to not only explain the limitations and scope of the auditing industry to users of financial statements but also continuously improve the professional capacity of individuals to find out our fraud and errors falsifying financial statements seriously
ER  -