Nguyễn Đức Kiên – Kiểm toán CFAB K63

TOPIC: CONTROL THE QUALITY OF FINANCIAL AUDITS

AT AUDIT FIRMS IN VIETNAM

CHAPTER 1: THEORETICAL FRAMEWORK FOR AUDIT QUALITY

AND QUALITY CONTROL OF FINANCIAL AUDITS

1.1. Overview of audit quality

1.1.1. The concept of quality
1.1.2. The concept of the audit quality of financial audits
1.1.3. Basic standards for evaluating the quality of audit activities
1.1.4. Factors affecting the quality of audit activities
1.2. Overview of audit quality control of financial audits at audit firms
1.2.1. The concept of audit quality control
1.2.2. Implications for quality control of audit activities
1.2.3. Objectives of quality control of audit activities
1.2.4. Theoretical framework for audit quality and quality control of financial
audits

CHAPTER 2. CURRENT PRACTICE OF QUALITY CONTROL OF

FINANCIAL STATEMENT AUDIT AT INDEPENDENT AUDITING
FIRMS IN VIETNAM

2.1. Macro management of independent audit activities and audit quality

control in Vietnam
2.1.1. Overview of the situation of independent audit in Vietnam
2.1.2. The process of formation and development of independent auditing firms
in Vietnam
2.1.3. The State's macro management policies affect control
2.2. Current practice of quality control of auditing financial statements at
auditing firm XYZ in Viet Nam
2.2.1. Overview of XYZ company
2.2.2. Current practice of quality control auditing financial statements
at XYZ company

CHAPTER 3. ASSESSMENTS AND RECOMMENDATIONS

3.1. Assessments on the quality control of audit activities by independent
auditors in Vietnam
3.1.1. Assessments on the quality control of audit activities by XYZ company
3.2. Recommendations for quality control auditing at A&C Auditing and
Consulting Co., Ltd

CONCLUSION

LIST OF REFERENCES