000			02987nam a2200301 a 4500
001			VNU150137648
005			20200924215549.0
008			131031s2013 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bĐI-K 2013
100	1		_aĐinh, Thị Minh Khuê
245	1	0	_aSolutions to enhence the auditor's responsibilities for detecting fraud and error in the auditing financial statements : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cĐinh Thị Minh Khuê ; Nghd. : Phạm Đức Hiếu
260			_aHà Nội : _bKQT, _c2013
300			_a49 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, 2013
520			_aIn the market economy, the exchange and capture of information, particularly financial information always play a very important role. The economy is stable, when this information must always ensure honesty and transparency. However, today, with irregularities and fraud in the financial statements, the financial information has been corrupted and can not ensure the integrity and transparency. As a result, the economy is damaged very heavy by this information. Along with the damage that is the way to commit fraud with perfect scale and tightly organized. Therefore, the detection and prevention of fraud and errors are very significant. Who play a major role in detecting errors and fraud in financial statements are independent auditors. This study aims to review the current status of fraud and errors in the financial statements and assess the role of auditors, so that proposed solutions to improve the auditor's responsibilities for fraud and errors in the financial statements. The research was done through more than 100 survey questionnaires were sent. Recipients of the questionnaire, respondents were who directly create the fraud, who are working, and who check fraud and all of them may have to face the consequences of cheating. It's the accounting firms, financial institutions, auditors and business loan officer at a bank. Research results showed that fraudulent financial reporting in Vietnam more and more complex. Meanwhile, the audit work in Vietnam is still quite a lot of difficulties and challenges to be addressed. In the result, most of respondents desire to take active measures to curb fraud and errors in the financial statements and increase the role and responsibilities of the independent auditor in the discovery of the violation. There have been many solutions are given in this study to carry out this issue.
653			_aK7AH1
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			_c7786 _d7786