The Study of Effectiveness of Audit Procedures in Detecting Frauds Related to Inventory in Vietnam
The Study of Effectiveness of Audit Procedures in Detecting Frauds Related to Inventory in Vietnam
Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds. Besides, we examine the difference in evaluating the effectiveness of auditing procedures between mal