Tóm tắt:

Chapter 1: Literature review of Account Receivables Item in the auditing financial statement; Chapter 2: Methodology of the auditing process of account receivables item in the financial statement auditing at Ho Chi Minh Auditing & Informatics Services Company Limited (Da Nang Branch) for ABC Company; Chapter 3: Solution to improve the audit process of Receivables Item in financial statement audit performed by Auditing & Informatics Services Company Limited in Da Nang Branch.