TY  - BOOK
AU  - Đào,Hồng Ngọc
AU  - Đặng,Đức Sơn
TI  - The auditor's responsibility on detecting fraud of financial statement. The factors that affect to them : A study of Vietnam: Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán 
U1  - 657 23
PY  - 2012///
CY  - Hà Nội
PB  - KQT
KW  - K6AH3
KW  - Kế toán
KW  - Khóa luận chương trình HELP
KW  - Quản trị kinh doanh
N1  - Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
N2  - 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
ER  -