Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is...
Guardado en:
Autores principales: | Nguyen Hoang Tien, Tran Minh Thuong, Le Doan Minh Duc, Nguyen Thi Hoang Yen |
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Formato: | article |
Lenguaje: | EN |
Publicado: |
Taylor & Francis Group
2019
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Materias: | |
Acceso en línea: | https://doaj.org/article/4b22070d4aab40cd8ca91c6e179e33e4 |
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