Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2012

This study provides a theoretical framework for understanding the concepts of accounting scandal in the world over the last decade and the role of auditor in detecting fraud in financial statements. Accounting scandal causes corollary consequences for firm itself and the whole economic in general. Accounting scandals or also called as corporate accounting scandals can be known as the political and business scandalous which art traced and arisen when firms bad-deed has been disclosed by any trusted executives. The auditor’s responsibility is to manage and perform the auditing process to acquire the reasonable assurance whether the financial statements are out of material misstatement, or free of errors and frauds. I choose to analysis the case study of Enron. The collapse of Enron has been marked as one of the most disreputable accounting scandal all over the world.