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008 121225s2012 vm |||||||||||||||||vie||
040 _aISVNU
_bvie
_cISVNU
_eaaacr2
041 0 _avie
044 _avm
082 7 4 _a657
_214
090 _a657
_bNG-P 2012
100 1 _aNguyễn, Thị Thu Phương
245 1 0 _aAnalysis of the accounting scandal and the role of auditor in detecting and preventing fraud :
_bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
_cNguyễn Thị Thu Phương ; Nghd. : Ms. Nguyen Thi Van Anh
260 _aHà Nội :
_bKQT,
_c2012
300 _a40 tr. +
_eCD-ROM
502 _aKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2012
520 _aThis 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.
653 _aK6AH1
653 _aKế toán
653 _aKhóa luận chương trình HELP
653 _aQuản trị kinh doanh
700 1 _aNguyen, Thi Van Anh,
_engười hướng dẫn
913 _aKhoa Quốc tế 03
942 _2ddc
_cTH
999 _c6546
_d6546