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

• Main Author: Tran, Thi Hai Yen
• Other Authors: Nguyen, Tra My
• Format: Final Year Project
• Language: Vietnamese
• Published: 2020
• Subjects: Quản trị kinh doanh; Kiểm toán nội bộ; Tài chính > Kiểm soát
• Online Access: http://repository.vnu.edu.vn/handle/VNU_123/98132
• Institution: Vietnam National University, Hanoi

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.