000			02053nam a2200301 a 4500
001			VNU150137590
005			20200924220344.0
008			131031s2011 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bĐO-T 2011
100	1		_aĐỗ, Thu Trang
245	1	4	_aThe auditor's role in dectioning and preventioning fraud : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cĐỗ Thu Trang ; Nghd. : Nguyễn Hồng Quân
260			_aHà Nội : _bKQT, _c2011
300			_a63 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011
520			_aDo you think that the task of the auditor is responsible to detect fraud in the corporation they inspect? Large amount of people think they are. Task of auditors is to prevent, detect and report fraud, dishonest acts and other errors. It is one of the most controversial issues in the audit. My study reports the result of a analysis to find out the level of awareness of fraud and perceptions of auditors' responsibility of the users of financial statements in detect fraud and other auditing procedures concerned. Research also shows that people have misconception about the objective of the audit. Because of the number of respondents, higher expectation was placed on the duties of auditors in detect and report fraud than the requirements of regulations or standards of auditing. The results of this research show that cannot doubt the existence, with respect to detecting fraud, of a gap between the perception of the respondents and the present standard requirements for auditors.
653			_aK5AH2
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aNguyễn, Hồng Quân, _engười hướng dẫn
912			_aNguyễn Thị Dung
913			_aKhoa Quốc tế 01
942			_2ddc _cKL
999			_c7732 _d7732