Tóm tắt:

Chapter 1: Literature review of auditing fixed assets items in auditing financial statements; Chapter 2: Audit of the fixed asset account in the financial statement audit conducted by the Da Nang Branch of FAT Auditing & Finance Co., Ltd. for client ABC; Chapter 3: Evaluations and recommendations to enhance the audit of the fixed asset account conducted by the Da Nang Branch of FAT Auditing & Finance Co., Ltd.