Tóm tắt:

Chapter 1: Rationale for auditing COGS items in Auditing Financial statements under the sample audit program issued by VACPA in 2019. Chapter 2: Auditing status of COGS item in auditing Financial statements performed by Branch of Ho Chi Minh City Computer Services And Company Limited in Da Nang(AISC). Chapter 3: Solution for completing COGS item in auditing financial statements implemented by Branch of Ho Chi Minh City Computer Services And Company Limited in Da Nang.