Study About Audit Planning in Auditing Financial Statements by Independent Auditors in Vietnam

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Published: Jun 11, 2021

Updated: 2021-06-11

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2021-06-29 (4)

2021-06-11 (3)

2021-06-11 (2)

2021-06-10 (1)

Hoang Thanh Hanh,

Abstract

Auditing is an independent activity as an economic management tool performed by auditors. During the audit process, the auditor must always respect the principles of honesty, objectivity, legal compliance, ethical standards and professional standards.

Authors use mainly qualitative analysis, synthesis and inductive methods, combined with explanatory methods and experts experience in Vietnam.

Research results find out it is necessary to Strengthen the application of modern and appropriate accounting and auditing software to improve the efficiency and quality of accounting and auditing services provided to the market.

Last but not least, we make suggestions for improving audit planning in Vietnam.

Issue

Vol. 58 No. 5 (2021): Vol. 58 No. 5 (2021)

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