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HYPERLINK l _Toc401352836 General theory about the auditor and auditor independence PAGEREF _Toc401352836 h 4 HYPERLINK l _Toc401352837 1.1.General theory about independent external auditor PAGEREF _Toc401352837 h 4 HYPERLINK l _Toc401352838 1.1.1.Definition of independent external auditor PAGEREF _Toc401352838 h 4 HYPERLINK l _Toc401352839 1.1.2.The work of independent external auditor PAGEREF _Toc401352839 h 5 HYPERLINK l _Toc401352840 1.1.3.The role of independent external auditor PAGEREF _Toc401352840 h 6 HYPERLINK l _Toc401352841 1.1.4.The requirements toward independent external auditor PAGEREF _Toc401352841 h 6 HYPERLINK l _Toc401352842 1.1.4.1.The qualification PAGEREF _Toc401352842 h 6 HYPERLINK l _Toc401352843 1.1.4.2.The professional ethnics PAGEREF _Toc401352843 h 7 HYPERLINK l _Toc401352844 1.2.What is the auditor independence PAGEREF _Toc401352844 h 9 HYPERLINK l _Toc401352845 1.2.1.Definition of auditor independence PAGEREF _Toc401352845 h 9 HYPERLINK l _Toc401352846 1.2.2.Distinguish between independence in fact and appearance PAGEREF _Toc401352846 h 9 HYPERLINK l _Toc401352847 1.2.3.Auditor independence in auditing progress of financial statement PAGEREF _Toc401352847 h 10 HYPERLINK l _Toc401352848 1.2.3.1.Enngagement planning PAGEREF _Toc401352848 h 10 HYPERLINK l _Toc401352849 1.2.3.2.Performing audit work PAGEREF _Toc401352849 h 11 HYPERLINK l _Toc401352850 1.2.3.3.Completing audit PAGEREF _Toc401352850 h 11 HYPERLINK l _Toc401352851 CHAPTER 2 PAGEREF _Toc401352851 h 12 HYPERLINK l _Toc401352852 Some factors affecting auditor independence and arguments from others researchers PAGEREF _Toc401352852 h 12 HYPERLINK l _Toc401352853 2.1.Factors affecting auditor independence PAGEREF _Toc401352853 h 12 HYPERLINK l _Toc401352854 2.1.1.Non-audit services PAGEREF _Toc401352854 h 13 HYPERLINK l _Toc401352855 2.1.1.1.What is non-audit service PAGEREF _Toc401352855 h 13 HYPERLINK l _Toc401352856 2.1.1.2.How does non-audit service affect auditor independence PAGEREF _Toc401352856 h 14 HYPERLINK l _Toc401352857 2.1.2.Abnormal audit fee PAGEREF _Toc401352857 h 17 HYPERLINK l _Toc401352858 2.1.2.1.High audit fee PAGEREF _Toc401352858 h 17 HYPERLINK l _Toc401352859 2.1.2.2.Low audit fee PAGEREF _Toc401352859 h 18 HYPERLINK l _Toc401352860 2.1.3.The audit firm size PAGEREF _Toc401352860 h 19 HYPERLINK l _Toc401352861 2.1.4.Relationship between auditor and client PAGEREF _Toc401352861 h 20 HYPERLINK l _Toc401352862 2.1.5.Professional rules of ethnics PAGEREF _Toc401352862 h 21 HYPERLINK l _Toc401352863 2.1.6.Audit risk PAGEREF _Toc401352863 h 21 HYPERLINK l _Toc401352864 2.1.7.Financial benefit PAGEREF _Toc401352864 h 22 HYPERLINK l _Toc401352865 CHAPTER 3 PAGEREF _Toc401352865 h 23 HYPERLINK l _Toc401352866 Evaluation and suggestion to auditor independence in Vietnam PAGEREF _Toc401352866 h 23 HYPERLINK l _Toc401352867 3.1.Facts about auditor and auditor independence in Vietnam PAGEREF _Toc401352867 h 23 HYPERLINK l _Toc401352868 3.1.1.Facts about auditing in Vietnam PAGEREF _Toc401352868 h 23 HYPERLINK l _Toc401352869 3.1.2.Facts about auditor independence in Vietnam PAGEREF _Toc401352869 h 23 HYPERLINK l _Toc401352870 3.2.Some limitation about auditor independence in Vietnam. PAGEREF _Toc401352870 h 24 HYPERLINK l _Toc401352871 3.3.Some proposals to improve and enhance in independence in Vietnam PAGEREF _Toc401352871 h 24 HYPERLINK l _Toc401352872 CONCLUSION PAGEREF _Toc401352872 h 27 HYPERLINK l _Toc401352873 References PAGEREF _Toc401352873 h 28 Introduction With development of economy, more fields and companies have appeared and expanded. The bigger corporate is, the more complex the operation. So, financial situation needs to manage carefully. As a role as a financial tool to test, to meet the requirements of economic management, the concept of Audit originated thousands of years of history. However, from...
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