Tóm tắt:

Chapter 1: Theoretical basis of auditing payroll and salary deductions in financial statement audit; Chapter 2: Methodology of the auditing payrol and salary deductions at XYZ manufacturing company conducted by the Da Nang Branch of MOORE AISC Auditing and Informatics Services Co., Ltd.; Chapter 3: Recommendations to improve the audit process for salary accounts and salary deductions in the financial statement audits at the Da Nang Branch of MOORE AISC Auditing and Informatics Services Company Limited.