Tóm tắt:

Chapter 1: Theoretical basis for the audit of revenue from sales of merchandises and services rendered item in auditing financial statements under the sample audit program provided by VACPA. Chapter 2: Auditing situation of revenue from sales of merchandises and services rendered item in auditing financial statements performed by Branch Auditing and Informatics Services Company Limited in Da Nang. Chapter 3: Some recommendations for Branch Auditing and Informatics Services Company Limited in Da Nang.