Tóm tắt:

Chapter 1: Theoretical basis for auditing VAT payable item according to the sample audit program promulgated by the Vietnam Association of practicing auditors; Chapter 2: The reality of auditing VAT payable item in the auditing of financial statements at FAT Finance and Auditing Co., Ltd; Chapter 3:. Some recommendations, solutions, proposals to complete the auditing on VAT payable item at FAT Financial and Audit Company Limited in Da Nang. To complete this lecture, I have received a lot of help from teachers, groups inside and outside the school.