Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
VIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam NCIAL STATEMENT AT SMALL COMPANIES IN VIET NAMSUPERVISOR: MA, Doctor of Business Administration. Ngo Tri TrungSTUDENT: Bui Dinh SonSTUDENT ID: 15071521COHORT: Bui Dinh SonMAJOR: Accounting. Auditing and AnalyzingHanoi -20191LETTER OF DECLARATIONI hereby declare that the Graduation Project entitled " Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam Factors affecting the assessment of internal control in the audit of financial statements at small companies in Vietnam" is the results of my own reseFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
arch and has never been published in any work of others. During the implementation process of this project, have seriously taken research ethics: all VIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam full responsibility for the fidelity of the number and data and other contents of my graduation project.Hanoi, 19^ December, 20 Ỉ 9StudentBui Dinh Son2ABSTRACTCurrently, the annual audit of financial statements becomes more and more common for businesses. But the identification of factors affecting Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam the audit process has not been widely exploited, especially at small companies. Therefore, in this study. I have sought to identify the factors affectFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
ing rhe assessment of internal control in auditing financial statements at small companies, in order to contribute a different perspective to the audiVIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam al statements to explore and describe the outstanding influence factors. Besides, the random sample selection among auditors helps to make the answers more objective and diverse. With the survey results obtained from the auditor's responses, the assessment of internal control in small companies is i Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam nfluenced by many factors, mainly in internal factors and the process conduct audits.The identified influencing factors will contribute to some practiFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
cal experience in the audit work as well as novice auditors. Thereby, understanding these factors will limit the inadequacies and increase the qualityVIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam to internal control audits and has become a material that can be useful to other researchers.Keywords: Internal control assessment, small companies, internal factors, the process conduct audits.3ACKNOWLEDGEMENTThe essential of the topicAccording to Vietnam General Statistics office 2017. our countr Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam y' has more than 518 thousand operating enterprises, of which small and medium enterprises account for about 98.1%. In which, small businesses are 114Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
.1. accounts for 22% [1]. This shows that the small and medium enterprises plays important role and is an indispensable part of the national economy, VIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam has led to increased demand for an effective risk management as well as sophisticated corporate governance. Every business organization is subject to some kind of risks depending upon several factors such as the products and services it sell, the market in which it functions, the sources through whi Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam ch it is financed, and the way it utilizes its resources. Hence, it is important to coordinate every aspect of a business organization in an effectiveFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
way. especially the internal control system in the business. In other words, a good corporate internal control has now become an integral segment of VIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam ts of companies. Currently, in the process of auditing financial statements, the evaluation of the internal control system still faces many difficulties and is affected by many factors inside and outside the enterprisein particular, understanding Internal Control and Assessing Control Risk is a deci Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam sive factor for planning the audit and building effective audit approaches. In addition, the assessment of internal control is also affected by otherFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
factors both inside and outside the enterprise. Besides, internal control is becoming more and more complex when relying on the information system andVIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINAN Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam n more evident in small businesses, where the internal control system has many design and implementation issues.Being aware of the importance and urgency of this issue. I chose the topic "Studying the factors affecting the assessment of internal control in auditing financial statements at small comp Factors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam anies" for my thesis.Object and scope of the study- Object: Factors arising and affecting the assessment of the internal control system in auditing fiFactors affecting the assessment of internal control in the audit of financial statement at small companies in viet nam
nancial statement (non- financial institutions)4-Scope: The entire audit process and procedures relate to the internal control assessment for auditingVIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINANVIETNAM NATIONAL ƯNIVIVERSITY. HA NOIINTERN ATIONAL SCHOOLGRADUATION PROJECTFACTORS AFFECTING THE ASSESSMENT OF INTERNAL CONTROL IN THE AUDIT OF FINANGọi ngay
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