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

The objective of this study is to fully understand the duties of auditor independence , discover easy methods to commit fraud in the financial statements and how to avoid such mistakes . Check the statistics to discover techniques to implement fraud and ways to minimize fraud . Independent auditor concerned because their expectations are well aware of the feelings of the report of the decision of investors. In the personal interview , the manager stressed the importance of " predict " exactly when the independent audit firm can only ensure a healthy business . This project also provides a number of solutions that can prevent and stop acts of fraud based on the rules of accounting and auditing , can be found in the literature . However, this study may contribute to the further development for future research .