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...

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Autores principales: Nguyen Hoang Tien, Tran Minh Thuong, Le Doan Minh Duc, Nguyen Thi Hoang Yen
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2019
Materias:
pwc
e&y
Acceso en línea:https://doaj.org/article/4b22070d4aab40cd8ca91c6e179e33e4
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