| 000 -LEADER |
|---|
| fixed length control field |
02296nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU150137605 |
| 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) |
DA-N 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Đào, Hồng Ngọc |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The auditor's responsibility on detecting fraud of financial statement. The factors that affect to them : A study of Vietnam : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Đào Hồng Ngọc ; 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 |
64 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. |
Fraudulent in Financial Statement has become as an attracted issue attention recently. In both the world and Vietnam, there are many typical cases by businesses of where exist financial frauds that may not be detected by auditors. In this research, the main purpose to indicate the factors that affect to auditor’s responsibility on detecting financial statement fraud in Vietnam. In order to achieve this purpose, besides analyzing the existed cases of Financial Statement Fraud, this research conducts the issue base on Vietnam audit environment. Moreover, the research also mentions the overview of financial statement Fraud that includes the concept, the types of fraud, how it occurs, and other related information. The factors that affect to auditor’s responsibility on detecting Financial Statement Fraud were distinguished through the research in some audit firm of Vietnam. There are many factors that affect directly or indirectly to auditor’s responsibility. In this research I concern on the regulation factor, auditors ‘s Professional factor, and the level of accountant of Audited firm on Detecting Financial Statement Fraud of auditors. |
| 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 |
