000			02117nam a2200301 a 4500
001			VNU150137608
005			20200924215547.0
008			131031s2012 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bNG-G 2012
100	1		_aNguyễn, Thị Hiền Giang
245	1	4	_aThe auditor’s role in accounting fraud detection and prevention : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cNguyễn Thị Hiền Giang ; Nghd. : Phạm Đức Hiếu
260			_aHà Nội : _bKQT, _c2012
300			_a60 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, 2012
520			_aThis 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.
653			_aK6AH3
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aPhạm, Đức Hiếu, _engười hướng dẫn
912			_aNguyễn Thị Dung
913			_aKhoa Quốc tế 01
942			_2ddc _cKL
999			_c7749 _d7749