Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
Together with business of private companies, the operations of public sector entities are also considered as an important role in the society of any countries. The tasks of these organizations are to assist the Government for delivering public goods and service to the people through using the annual...
Lưu vào:
| Tác giả chính: | |
|---|---|
| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
| Thông tin xuất bản: |
Science Press
2020
|
| Chủ đề: | |
| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/60107 https://drive.google.com/file/d/1Ds7A4lHnNlxkm1LqmGsg4p7InRAVpeN-/view |
| Từ khóa: |
Thêm từ khóa bạn đọc
Không có từ khóa, Hãy là người đầu tiên gắn từ khóa cho biểu ghi này!
|
| Tóm tắt: | Together with business of private companies, the operations of public sector entities are also considered as an important role in the society of any countries. The tasks of these organizations are to assist the Government for delivering public goods and service to the people through using the annual budget. At the end of the accounting period, these entities have to disclose the financial information to the Government for examination, checking and making the suitable decisions in the further years. In Vietnam, numerous financial errors and frauds are have been discovered by the working of state auditors for many years. From the past to present, in the world and especially in Vietnam, there are prior researches for conducting the determination of making frauds in their financial reports; but there have no papers for giving the solution to giving those up happened in the future. With the above reasons, by the quality research method by way of interview with official staffs in public sector firms, the aim of this article is to produce the uniform auditing process that is from beginning to the end of auditing cycle when inspecting the state budget’s figures in case of Vietnam. |
|---|