Inadequacies and direction for improving vietnamese government auditing standards in terms of performance auditing

Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had promulgated in 2010 by State Audit Office of Vietnam....

Full description

Bibliographic Details
Main Author: Đoàn Văn Hoạt
Format: Article
Language:Vietnamese
Published: TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2021-03-01
Series:Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/1099