Tóm tắt:

Chapter 1: Literature review at auditing on Receivables in the financial statement audit in accordance with sample audit program issued by the Vietnam Association of Certified Public Accountants (VACPA); Chapter 2: The realities of auditing situation on Receivables in a financial statement audit performed by Auditing & Informatics Services Company Limited in Da Nang branch for the company’s client; Chapter 3: Solutions for improving Receivables auditing process in a financial statement audit performed by Auditing & Informatics Services Company Limited in Da Nang.