Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012

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.