000			01931nam a2200289 a 4500
001			VNU120136149
005			20200924215452.0
008			121228s2011 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _214
090			_a657 _bCA-H 2011
100	1		_aCấn, Mai Hương
245	1	0	_aFraud and errors in auditing financial statements : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành kế toán / _cCấn Mai Hương ; Ngh. : Dr. Phan, Duc Hieu
260			_aHà Nội : _bKQT, _c2011
300			_a45 tr. + _eCD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán-Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010
520			_aDuring 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.
653			_aK6AH1
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aPhan, Duc Hieu, _engười hướng dẫn
913			_aKhoa Quốc tế 01
942			_2ddc _cTH
999			_c6550 _d6550