mặt khác, The American Institute of

mặt khác, The American Institute of Certified (AICPA) public Accountants cũng đưa ra Statement of Auditing Standards (SAS No. 99) mà trong đó kiểm toán viên được hướng dẫn về sai sót cũng như gian lận, việc phát hiện gian lận có tác động mạnh để chất lượng của báo cáo tài chính.

Kết quả (Anh) 1:

on the other hand, The American Institute of Certified public Accountants (AICPA) also put out Statement of Auditing Standards (SAS No. 99) in which the auditor is instructed about the flaws as well as fraud, fraud detection has a significant impact to the quality of financial reporting.

Kết quả (Anh) 2:

on the other hand, The American Institute of Certified (AICPA) public Accountants Statement of Auditing also offer Standards (SAS No. 99) in which the auditor is guided to errors and fraud, the fraud detection work strongly to the quality of financial reporting.