Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013

In 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.