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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...
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 the first primitive forms so far, auditing
activities have undergone a complex development process associated with the historical events in
the world and always being improved to meet for economic management in each period. In
Vietnam, Auditing was accepted since switching mechanism for economic management from
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