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...

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Tác giả chính:	Pham Quang Huy
Định dạng:	Journal Article
Ngôn ngữ:	English
Thông tin xuất bản:	Science Press 2020
Chủ đề:	Public sector State audit Auditing process Public accounting Budget data
Truy cập trực tuyến:	http://digital.lib.ueh.edu.vn/handle/UEH/60107 https://drive.google.com/file/d/1Ds7A4lHnNlxkm1LqmGsg4p7InRAVpeN-/view
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spelling	oai:localhost:UEH-601072020-05-05T09:23:35Z Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process Pham Quang Huy Public sector State audit Auditing process Public accounting Budget data 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. 2020-05-05T09:16:31Z 2020-05-05T09:16:31Z 2020 Journal Article 1001-2400 http://digital.lib.ueh.edu.vn/handle/UEH/60107 https://drive.google.com/file/d/1Ds7A4lHnNlxkm1LqmGsg4p7InRAVpeN-/view DOI:20.10090.JXU.2020.V14I3.276311.1578 en Journal of Xidian University Vol. 14, Issue 3 none Portable Document Format (PDF) 138 144 Science Press
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
language	English
topic	Public sector State audit Auditing process Public accounting Budget data
spellingShingle	Public sector State audit Auditing process Public accounting Budget data Pham Quang Huy Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
description	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.
format	Journal Article
author	Pham Quang Huy
author_facet	Pham Quang Huy
author_sort	Pham Quang Huy
title	Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
title_short	Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
title_full	Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
title_fullStr	Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
title_full_unstemmed	Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process
title_sort	enhancing transparency in vietnamese state budget by framework of consistent public auditing process
publisher	Science Press
publishDate	2020
url	http://digital.lib.ueh.edu.vn/handle/UEH/60107 https://drive.google.com/file/d/1Ds7A4lHnNlxkm1LqmGsg4p7InRAVpeN-/view
work_keys_str_mv	AT phamquanghuy enhancingtransparencyinvietnamesestatebudgetbyframeworkofconsistentpublicauditingprocess
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Enhancing transparency in Vietnamese state budget by framework of consistent public auditing process

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