000 -LEADER |
fixed length control field |
02635nam a2200301 a 4500 |
001 - CONTROL NUMBER |
control field |
VNU150137604 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20200924215547.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
131031s2012 vm |||||||||||||||||vie|| |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
ISVNU |
Language of cataloging |
vie |
Transcribing agency |
ISVNU |
Description conventions |
aaacr2 |
041 0# - LANGUAGE CODE |
Language code of text/sound track or separate title |
vie |
044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
MARC country code |
vm |
082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657 |
Edition number |
23 |
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
DU-A 2012 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Dương, Hải Anh |
245 10 - TITLE STATEMENT |
Title |
Direction and solution to enhance the responsibilities of independent auditors for the fraud and errors detection inthe audit of financial statements : |
Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
Statement of responsibility, etc. |
Dương Hải Anh; Nghd. : Đặng Đức Sơn |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Hà Nội : |
Name of publisher, distributor, etc. |
KQT, |
Date of publication, distribution, etc. |
2012 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
61 tr. + |
Accompanying material |
1 CD-ROM |
502 ## - DISSERTATION NOTE |
Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012 |
520 ## - SUMMARY, ETC. |
Summary, etc. |
In the market economy, the exchange and capture of information, particularly financial information always play a very important role. 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 by this information. Along with the damage that is the way to commit fraud with perfect scale and tightly organized. 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. 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. |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
K6AH3 |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kế toán |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Khóa luận chương trình HELP |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Quản trị kinh doanh |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Đặng, Đức Sơn, |
Relator term |
người hướng dẫn |
912 ## - |
-- |
Nguyễn Thị Dung |
913 ## - |
-- |
Khoa Quốc tế 01 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Koha item type |
Khóa luận |