Factors affecting the auditor independence in financial statements audit in Vietnam

Financial information that meets the user’s requirements must be accurate, sufficient, timely and reliable. Consequently, national laws and international auditing standards require the auditor to provide confidence in the audited financial information. To achieve this, the auditor independence must...

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Bibliographic Details
Main Authors: Thi Hong Lam Nguyen, Thu Hoai Nguyen
Format: Article
Language:English
Published: Growing Science 2020-09-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol6/ac_2020_126.pdf