National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Comparison between chosen ISA and National Vietnamese Standards on Auditing
Dang, Thu Trang ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.
Accounting concept - Prudence
Dang, Thu Trang ; Bokšová, Jiřina (advisor)
Otherwise known as conservatism. The concept says that a company should never anticipate profit before they are actually earned and should never understate it's expenses. This means that the highest level of the expenses and the lowest level of profits should be used in making financial statements. The accounting concept - Prudence is realized by reserves, asset provisions and deprecations.

See also: similar author names
1 Dang, Thi Ha
Interested in being notified about new results for this query?
Subscribe to the RSS feed.