Ấn phẩm:
Improving the quality of independent auditors supporting the adoption of international financial reporting standards in Vietnam
Tóm tắt
Currently, the roadmap for the adoption of International Financial Reporting Standards (IFRS) in Vietnam has opened up many opportunities and challenges for many parties such as businesses, investors, analysists, etc. In this context, independent auditors play a huge role in confirming that information on f inancial statements is well-prepared in accordance with IFRS. However, not only the number of independent auditors who are knowledgeable about IFRS in Vietnam, but also the quality of independent auditors, is limited. Therefore, it is necessary to improve the quality of independent auditors to support the adoption of IFRS in Vietnam. This paper will analyze the current situation of independent auditors in the context of adopting IFRS in Vietnam and propose several suggestions to improve the quality of independent auditors in the current context
Mô tả
Tác giả
Le Thi Yen Oanh MSc
Le Huu Duc Anh
Ngo Thi Minh PhD
Le Huu Duc Anh
Ngo Thi Minh PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Quality of independent auditors , Independent auditor , Application of IFRS
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
