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

Do you think that the task of the auditor is responsible to detect fraud in the corporation they inspect? Large amount of people think they are. Task of auditors is to prevent, detect and report fraud, dishonest acts and other errors. It is one of the most controversial issues in the audit. My study reports the result of an analysis to find out the level of awareness of fraud and perceptions of auditors' responsibility of the users of financial statements in detect fraud and other auditing procedures concerned. Research also shows that people have misconception about the objective of the audit. Because of the number of respondents, higher expectation was placed on the duties of auditors in detect and report fraud than the requirements of regulations or standards of auditing. The results of this research show that cannot doubt the existence, with respect to detecting fraud, of a gap between the perception of the respondents and the present standard requirements for auditors.