Tóm tắt:

Chapter 1: Literature review of inventory items in the auditing financial statement; Chapter 2: Reality of auditing inventories items in the auditing of financial statements by MOORE AISC Auditing and Informatic service company limited - Da Nang; Chapter 3: Some comments and recommended solutions to improve the audit procedures inventory item in the audited financial statements at MOORE AISC Auditing and Informatic service Co., Ltd – Da Nang.