Factors affecting the assessment of internal control in the audit of financial statement at small companies in Viet Nam

• 主要作者: Bui, Dinh Son
• 其他作者: Ngo, Tri Trung
• 格式: Final Year Project (FPY)
• 語言: English
• 出版: 2020
• 主題: Internal control assessment; Small companies; Internal factors; The process conduct audits
• 在線閱讀: http://repository.vnu.edu.vn/handle/VNU_123/95151
• 機構: Vietnam National University, Hanoi

Currently, the annual audit of financial statements becomes more and more common for businesses. But the identification of factors affecting the audit process has not been widely exploited, especially at small companies. Therefore, in this study, I have sought to identify the factors affecting the...