Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012

On the financial statements of the business, inventory is usually an item with great value, problems arise around the inventory is copious and complex. This complexity affects the organization as well as the accounting records every day, increasing the ability of errors for inventories. In addition, the corporate governance tend to reflect the increased value of inventories compared to the real, that purpose of increasing the value of corporate assets, to prove the expansion of production scale and potential production in the future… The errors occur for inventory affect a lot of different targets on the financial statements of the business. Therefore, audit inventory cycle is considered as one of the important part of the audited financial statements. In this study, I will examine the issue of auditing inventory process in some methods. Those issues will be improved by the case of Hanoi auditing and consulting service company.