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Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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The paper aims to develop a framework for empirical research on factors affecting quality of financial statement audit of FDI enterprises in Vietnam. The results show that there are nine over eleven factors having positive influence on audit quality, say: Professional attitude, Experience and Industry Expertise, Auditor’s independence, Audit process and quality control, Auditor qualification, Audit time, Law system, Auditee’s characteristics, and Audit market. The findings of this study provide recommendations for auditors and audit firms to improve the quality of financial audit in Vietnam.
Nội dung trích xuất từ tài liệu:
Factors Affecting Quality of Financial Statement Audit of FDI Enterprises in Vietnam
