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.

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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 Applied Science and Technology, 19, 120-126. Retrieved from http://tapchi.utehy.edu.vn/index.php/jst/article/view/101