An analysis of assessment internal control system in Financial statements audit : the case of aasc

The research topic is directly related to the study audit practices of any audit firm since the assessment of internal control system is a vital part of a financial statements audit. This paper has been written to serve the purpose of providing deeper understanding analyzed into the topic as well as...

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Bibliographic Details
Main Author: Tran, Thi Hai Yen
Other Authors: Nguyen, Tra My
Format: Final Year Project
Language:Vietnamese
Published: 2020
Subjects:
Online Access:http://repository.vnu.edu.vn/handle/VNU_123/98132
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Institution: Vietnam National University, Hanoi
Language: Vietnamese
Description
Summary:The research topic is directly related to the study audit practices of any audit firm since the assessment of internal control system is a vital part of a financial statements audit. This paper has been written to serve the purpose of providing deeper understanding analyzed into the topic as well as a realistic glimpse into audit practices of a professional audit company. Three main reason for the necessity of conducting evaluation of internal control system are as follow: The first reason comes from VSA’s requirement for auditor to evaluate the risk of material misstatement by assessing internal control system in any financial statement audit.