The State of Auditing Quality of Banks Financial Statements is done by the State Audit of Vietnam

Author(s)

Thi Ngoc Thuy Tran , Thi Thu Trang Nguyen , Thanh Trung Nguyen ,

Download Full PDF Pages: 207-220 | Views: 511 | Downloads: 157 | DOI: 10.5281/zenodo.5045134

Volume 10 - January 2021 (01)

Abstract

The study assessed the current state of auditing quality of financial statements of banks conducted by the State Audit of Vietnam in the period 2015-2019 through the primary database collected from the social survey. study, consult the team leader, group leader and auditors (audit team members) and through in-depth interviews with leaders who are the General Director / Deputy General Director or Head of the Supervisory Board of the banks. State Audit of Vietnam performs the audit

Keywords

Auditing, banking, financial statements, state audit, Vietnam

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