Risk Assessment Procedures In Audit Planning : The case of Mazars Vietnam Co., Ltd
Do, Hung (2016)
Tampereen ammattikorkeakoulu
2016
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201602031843
https://urn.fi/URN:NBN:fi:amk-201602031843
Tiivistelmä
The recent rapid development of Vietnam’s economy has required the transparency and accuracy of business information. Especially, the quality and reliability of financial statements have been significantly important to different types of stakeholders such as investors, business owners and tax authority. Thus it has resulted in niche market for financial professional services.
The thesis commissioner of this thesis is Mazars Vietnam – a professional services provider including audit, tax and advisory. Mazars is well known around the world not only because of extensive global network with many talented professionals but also brings an in-depth local experience. During the internship at the firm, the thesis author ad developed a genuine interest in the accounting and auditing field and essentially chose risk assessment procedures in audit planning as final thesis topic.
The thesis aims to get an understanding about the risk assessment procedures in audit planning at Mazars Vietnam. Based on that, a comparison between risk assessment procedures applied in Mazars Vietnam and standard of sample audit program issued by Vietnam Association of Certified Chartered Accountants (VACPA) has been established.
The main research method is qualitative analysis. Documents related to audit process has been obtained from internal resources of the firm and also from auditing-related academic papers. Moreover, by observing the senior-level colleagues who have years of experience in the field performing the risk assessment procedures, a more in-depth practical knowledge has been greatly generated.
Obviously, names of some entities in the thesis have been changed to ensure the confidentiality of information.
The thesis commissioner of this thesis is Mazars Vietnam – a professional services provider including audit, tax and advisory. Mazars is well known around the world not only because of extensive global network with many talented professionals but also brings an in-depth local experience. During the internship at the firm, the thesis author ad developed a genuine interest in the accounting and auditing field and essentially chose risk assessment procedures in audit planning as final thesis topic.
The thesis aims to get an understanding about the risk assessment procedures in audit planning at Mazars Vietnam. Based on that, a comparison between risk assessment procedures applied in Mazars Vietnam and standard of sample audit program issued by Vietnam Association of Certified Chartered Accountants (VACPA) has been established.
The main research method is qualitative analysis. Documents related to audit process has been obtained from internal resources of the firm and also from auditing-related academic papers. Moreover, by observing the senior-level colleagues who have years of experience in the field performing the risk assessment procedures, a more in-depth practical knowledge has been greatly generated.
Obviously, names of some entities in the thesis have been changed to ensure the confidentiality of information.