000			03326nam a2200301 a 4500
001			VNU150137649
005			20200924215549.0
008			131031s2013 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bNG-H 2013
100	1		_aNguyễn, Thu Huyền
245	1	4	_aThe effects of long-term auditor client relationship on audit quality in small - medium enterprises : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cNguyễn Thu Huyền ; 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			_aDuring the past, many scandals were happened all over the world, especially the last decade, which have intrigued the shareholder the question of auditors’ roles. Apart from this, the long term relationship between client firm and auditor has been the center of debate in almost the conservation. Numerous researches has been conducted by professional financial analyst, academic researchers and related organizations, thus whether auditor – client long term relationship is positive or nagative has to base on context basis of different factors. Under the long – term view, auditor has been discussed in different studies , but most of them relates to publicly listed companies. Less attention to auditor – client relationship in Small and Medium Enterprises (SMEs). In any countries worldwide, SMEs become key factors of national economy, contribute to the growth and the stability. If we only emphasize this study to SMEs in Vietnam, 99% of companies represent the SME, take account for more than 60% manpower all country. This is the reason why this study will focus on the effectiveness of audit quality between auditor and client firm in SMEs. In this study, I use qualitative research and semi – structured interview as a tool to search the information and data. Interviews are processed on two different interviewee group, one represent for auditors, and the other represent for client firms, which is SMEs in this study. For the purpose of strengthening and validating the quality of given researching questions, total of seven interviews were conducted. Due to some limitations of time and and cost still remain, I only focus on choosing the samples in Hanoi Vietnam. All Data structure, data analysis and conclusions are based on sumarised theories given in this study. The result indicates that a long term relationship between auditor and client is beneficial to audit quality if the risk of independence or complacency is controlled. Furthermore, the factors like experience, client – specific knowledge of auditor, ethical issues, providing of unbiased information source from customer, and the appointment auditors from client firms are also contribute to enhancing audit quality.
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			_c7787 _d7787