Chuyên đề Lý thuyết kiểm toán

Tom tat Chuyen de Ly thuyet kiem toan: ...o chong, con, anh chi em ruot) Yeu cau ve tinh doc lap (tiep) - Doc lap trong lap ke hoach, tien hanh KT va lap bao cao kiem toan - Neu co nhung yeu to lam giam tinh doc lap khi kiem toan thi KTV phai tim cach loai tru, neu khong loai tru duoc thi phai neu trong bao cao kiem toan Yeu cau voi KTV c. ...g dau ra + Nguon cung cap dau vao +Yeu cau ve thanh tich + Yeu cau ve thoi gian Cac nhan to ben ngoai (tiep) - Chinh sach phap luat thieu dong bo, nhieu diem yeu, nhieu ke ho - Cac bien dong kinh te vi mo: lam phat, lai suat, ty gia… - Doi thu canh tranh - Tang truong kinh te + Moi truong ky thuat c... cung cap boi don vi duoc kiem toan. + Nhung bang chung do KTV tu tinh toan, thu thap duoc co do tin cay cao hon nhung bang chung do nguoi khac cung cap. + Bang chung thu thap tu nhieu nguon khac nhau o nhieu dang khac nhau cung chung minh cho 1 van de co do tin cay cao hon so voi cac bang chung don...