Literature review on the impact of the risk of material misstatements on audit time in the audit of financial statements

  • Thi Thanh Mai Nguyen https://hvnh.edu.vn/tapchi/vi/thang-7-2018/nguyen-thi-thanh-mai-tong-quan-nghien-cuu-ve-anh-huong-cua-rui-ro-co-sai-sot-trong-yeu-den-thoi-gian-kiem-toan-trong-kiem-toan-bao-cao-tai-chinh-198.html
Keywords: audit time, financial audit, independent audit, risk of material misstatements, inherent risk, control risk, detection risk, complex transactions

Abstract

In Vietnam, there are not many researches on audit time in the financial audit. This is an important issue that affects the ability to detect material misstatements, thereby influencing the quality of financial audit. To better contribute to theories in Vietnam relating to the financial auditing, the author focuses on exploring the effects of risks of material misstatements to audit time in financial auditing 

điểm /   đánh giá
Published
2022-10-27
Issue
No. 194 (2018)
Section
Bài viết