Tóm tắt:

Chapter 1: Literature review of auditing payroll and payroll tax cycle in financial statements auditing under the sample audit program issued by VACPA; Chapter 2: Methodology of payroll and payroll tax cycle in financial statements auditing performed by branch of Ho Chi Minh city auditing and informatics services Company limited in Da Nang for customer ABC; Chapter 3: Some comments and suggestions for completing the audit of payroll and payroll tax cycle performed by branch of Ho Chi Minh city auditing and informatic services Company limited in Da Nang for customer ABC.