解决方案促进越南独立审计的国际依从性解决方案促进越南独立审计人员作为国际独立审计人员的依从性

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420235

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引用次数: 0

摘要

在目前情况下，加强一体化和遵守一般的国际条例，特别是独立审计的专题，是一个必要的问题。因此，有必要重点评估目前越南独立审计的合规状况，并与国际法规相比较，提出系统同步的解决方案，以进一步促进这一合规，如修订《独立审计法》，完善VSA，完善监督，完善培训和再培训……tnguyen khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tếKeywords:独立审计、完成、国际整合jel分类:M40、M42、M49

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GIẢI PHÁP THÚC ĐẨY SỰ TUÂN THỦ CỦA KIỂM TOÁN ĐỘC LẬP VIỆT NAM THEO QUỐC TẾ SOLUTIONS TO PROMOTE THE COMPLIANCE OF VIETNAM INDEPENDENT AUDITORS AS INTERNATIONAL INDEPENDENT AUDITORS

Strengthening integration and compliance with international regulations in general and the topic of independent audit, in particular, is a necessary issue in the current conditions. Therefore, it is necessary to focus on assessing the current compliance status of the Vietnam independent audit, compared with international regulations to propose a system of synchronous solutions to further promote this compliance, such as an Amendment to the Law on Independent Audit, improve the VSA, perfecting supervision, perfecting training and retraining… Từ khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tế Keywords: Independent Auditing, completing, international intergration JEL Classification: M40, M42, M49

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.