As a tool of economic management, financial auditing of financial statements is the scope of activities associated with financial operations and has a particularly important role in supporting the creation of a healthy business environment, transparency, contributes to boosting the economic sectors in developed countries. However, in the process of economic reform are now prompting many negative phenomena requires Outlook to be considered and addressed. Furthermore, the participation of foreign audit firms in Vietnam put out the request to audit companies in the country must improve its competitiveness in the provision of audit services.
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