The auditor’s role in accounting fraud detection and prevention : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
Nguyễn Thị Hiền Giang ; Nghd. : Phạm Đức Hiếu
- Hà Nội : KQT, 2012
- 60 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
This paper provides the research of “expectation gap” between independent auditor and public in general. The objective of this study is to understand fully the duty of independent auditor, explore the expectation gap of the public and seek for a way to close this gap between auditor and the public. The statistical test has provided that the public still hold high expectation to the auditor and anticipate about the image of “perfect auditor” who can detect all fraud. Furthermore, independent auditor also cares about these expectations since they are well- aware of the affection of their report on investor’s decision. In personal interview, the manager insists on the importance of accurate “prediction” while the independent auditor can only guarantee for business healthiness. This project also presents some possible solutions to narrow down the expectation gap, which can be found in literature review. Nevertheless, this study can be a contribution to further development to the future research.
K6AH3 Kế toán Khóa luận chương trình HELP Quản trị kinh doanh