EVALUATION OF THE APPLICATION OF TECHNICAL METHODS OF AUDIT FINANCIAL REPORT BY VIETNAM AUDITING AND VALUATION COMPANY LIMITED

Abstract

The study carried out the assessment of the using of auditing techniques by AVA auditors to show results and issues. Since then the author proposed 6 solutions including Auditor should participate in the inventory with the customer unit; AVA needs specific guidelines for its auditors to select interviewees; when carrying out analytical procedures, auditors should use more financial ratios; When selecting an auditing sample, auditors also need to pay attention to smaller elements ... These solutions are aimed at improving the quality of applying auditing method of financial statements performed by AVA company.