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Luận văn tốt nghiệp discussion of audit of account receivables in financial statement audit
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THE NATIONAL ECONOMICS UNIVERSITY
CENTER FOR ADVANCED EDUCATIONAL PROGRAMS
AUDITING PROJECT
Topic:
DISCUSSION OF AUDIT OF ACCOUNT RECEIVABLES IN
FINANCIAL STATEMENT AUDIT
Name : NGUYỄN MỸ HẠNH
Student’s Code : 11141338
Class : AUDITING EEP 56
Supervisor : ASSOC. PROF. DR. TRAN MANH DUNG
HANOI, 2017
TABLE OF CONTENTS
TABLE OF CONTENTS.............................................................................1
List of abbreviations.....................................................................................3
List of figures................................................................................................4
List of tables..................................................................................................5
INTRODUCTION........................................................................................1
CHAPTER 1: THEORETICAL FRAMEWORK OF AUDIT OF
ACCOUNT RECEIVABLES IN FINANCIAL STATEMENT AUDIT. 3
1.1. Account Receivables and Its accounting........................................3
1.1.1. The Role of Account Receivables...............................................3
1.1.2. The impact of Overstating Account Receivable..........................4
1.1.3. Common Material Misstatement of Account Receivables..........5
1.1.4. Accounting for Account Receivables..........................................6
1.2. Audit Procedure in Financial Audit...............................................6
1.2.1. Audit Planning.............................................................................6
1.2.2. Audit Performance ( control tests and substantive tests)...........13
1.2.3. Audit Completion......................................................................14
CHAPTER 2: CURENT SITUATIONS OF AUDIT OF ACCOUNT
RECEIVEBLES IN FINANCIAL STATEMENT AUDIT.....................15
2.1. Audit Planning of Account Receivables.......................................15
2.2. Audit Performance of Audit Receivables....................................17
2.3. Audit Completion of Audit Receivables.......................................31
CHAPTER 3: ASSSESSMENT AND RECOMMENDATIONS FOR
IMPROVING AUDIT OF ACCOUNT RECEIVABLES IN
FINANCIAL AUDIT..................................................................................32
3.1. Evaluations of Audit of Account Receivables in Financial
Statement Audit......................................................................................32
3.1.1. Strengths....................................................................................32
3.1.2. Weaknesses................................................................................33
3.2. Recommendations for Improving Audit of Account Receivable
in Financial Statement Audit.................................................................33
3.2.1. The audit process in audit accounts receivables........................33
3.2.2. Skills of auditors........................................................................34
CONCLUSION...........................................................................................35
REFERENCES...........................................................................................36
List of abbreviations
Abbreviations Meaning
VSA Vietnam Standards in Auditing