AFFECTIVE FACTORS AND BASIC FOR MANIPULATING TECHNICAL AUDITING METHODS IN THE PROCEDURE OF AUDITING FINANCIAL STATEMENTS EXECUTED BY INDEPENDENT AUDITING COMPANY

  • Dang Quynh Mai Hung Yen University of Technology and Education
  • Bui Thi Minh Hung Yen University of Technology and Education
Keywords: Affective factors, audit financial statements, technical auditing method, independent audit

Abstract

The creation of a complete accounting and auditing system, consistent with the management mechanism of the State of Vietnam, developing the accounting and auditing profession to keep up with the development trend of the region and the world, meeting Application of information requirements for management, administration, inventory and control of the resources of the economy is an urgent issue. In order to complete the audit system, it is necessary to complete the model of applying technical audit methods. The application needs to meet the goals of flexibility, efficiency and cost savings. This study focuses on analyzing the factors affecting the application of auditing technical methods, thereby giving the basis to apply the auditing technical methods in the auditing process of financial statements due to independent auditing done.

References

Đinh Thị Thu Hà, Vận dụng phương pháp kỹ thuật kiểm toán trong quy trình kiểm toán BCTC tại các công ty kiểm toán độc lập ở Việt Nam, 2016.

Phạm Tiến Hưng, Hoàn thiện kiểm toán BCTC doanh nghiệp xây lắp của các tổ chức kiểm toán độc lập, 2009.

Ngô Đức Long, Những giải pháp nâng cao chất lượng kiểm toán độc lập tại Việt Nam, 2002.

Thịnh Văn Vinh, Phương pháp kiểm toán báo cáo quyết toán công trình xây dựng cơ bản hoàn thành, 2001.

Giang Thị Xuyến, Đinh Thị Thu Hà, Hoàn thiện việc vận dụng phương pháp kiểm toán trong kiểm toán BCTC của đơn vị xây lắp do các công ty kiểm toán độc lập thực hiện, 2014.

AICPA, Audit guide: Audit sampling, New York, USA: American Istitute of Certified Public Accountants, 2008.

Alvin Arens, Randal J.Elder, Mark S.Beassley, Auditing and Assurance service: An intergrated approach, 14th Edition. Pearson Prentice Hall, 2012.

Mariaz Ment, An intergrated audit evidence planning model to quantify the extent of evidence, University of South Africa, 2014.

Published
2018-10-10
How to Cite
Dang Quynh Mai, & Bui Thi Minh. (2018). AFFECTIVE FACTORS AND BASIC FOR MANIPULATING TECHNICAL AUDITING METHODS IN THE PROCEDURE OF AUDITING FINANCIAL STATEMENTS EXECUTED BY INDEPENDENT AUDITING COMPANY. UTEHY Journal of Science and Technology, 19, 120-126. Retrieved from http://tapchi.utehy.edu.vn/index.php/jst/article/view/101