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

In the current economy, the exchange and capture of information, especially financial information has always played a very important role. Stable economy, when this information is not always ensures honesty and transparency. However, today, with the violations and fraud in the financial statements, the financial information has been corrupted and cannot guarantee the integrity and transparency. As a result, the economy was severely damaged by this information. Along with the damage that is how to scale fraud and perfectly organized and therefore, the detection and prevention of fraud and errors is very important. Person played a major role in detecting errors and fraud in audits is none other auditors. This study discusses fraud and liability of auditors in detecting fraud, especially in view of bank fraud and the different aspects of it; particularly in relation to it is adopted by the major banks. By using fraud detection checklist, the evidence shows that companies tend to be innovative in three main areas of financial reporting, specifically revenue, assets and depreciation policy. In solving this problem, the auditor not only describes the limits and scope of the audit industry, the banks, but always professional capacity of each individual to discover space fraud falsifies important report.