Code number: QK.09.04
Author: Dang Duc Son
Associates: Pham Ngoc Quang
Implementing Institution: University of Economics and Business, Vietnam National University.
Cooperating Institution(s): Department of Accounting Polycies, Ministry of Finance
Duration: 2009 - 2011
Objectives:
The aim of the study is to examine the efficiency of the implementation of audit services by audit firms in Vietnam
Main contents:
The main contents of the study are as follows:
- Perceptions of the auditor of the role of independent audit.
- The range of services supplied to customers.
- Perceptions of the auditor of the audit quality.
- The relationship between the auditor and customer.
- Cost-benefit consideration.
Results obtained:
The study reveals that the range of audit services is limited and there is potentials for the introduction of more value added services to the customers. The auditors should play a role as a consultant or accounting advisor rather than an “outsider” only. A low-cost strategy is also applicable to improve the demand for audit services by small and medium customers.
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