How to cite this paper
Nguyen, T & Le, T. (2019). Auditing financial statements in insurance enterprises: The case of Vietnam.Management Science Letters , 9(2), 313-324.
Refrences
Vitalis, A. M. (2012). Business risk and audit risk: An integrated model with experimental boundary test (Doctoral dissertation, The University of Wisconsin-Madison).
Aldhizer III, G. R., Miller, J. R., & Moraglio, J. F. (1995). Common attributes of quality audits. Journal of Accountancy, 179(1), 61-68.
Bell, T.B, Marrs, F.O., Solomon, I., Thomas, H. (1997). Auditing organizations through a strategic-systems lens: The KPMG Business Measurement Process. KPMG Peat Marwick LLP.
Boon, K., McKinnon, J., & Ross, P. (2008). Audit service quality in compulsory audit tendering: Prepar-er perceptions and satisfaction. Accounting Research Journal, 21(2), 93-122.
Bui, T.T. (2014). Research factors influencing to audit quality of financial statements in enterprises on Vietnamese stock market. Doctoral Thesis. National Economics University.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1-15.
Cullinan, C. P., & Sutton, S. G. (2002). Defrauding the public interest: a critical examination of reengi-neered audit processes and the likelihood of detecting fraud. Critical Perspectives on Accounting, 13(3), 297-310.
DeAngelo, L. E. (1981). Auditor independence, ‘low balling’, and disclosure regulation. Journal of ac-counting and Economics, 3(2), 113-127.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326.
Dinh, T.T.H. (2015). Application of audit methodologies in financial statement audit conducted by audit firm in Vietnam. Doctoral Thesis, Academy of finance.
Do, H., & Trung, N.S. (2016). The factors affect the quality of financial statements audit in Vietnam businesses. Asian Social Science, 12(1), 172-186.
Duff, A. (2004). Dimentions of audit quality. The Institute of Chartered Accountants of Scotland.
Griffiths, P. (2005). Risk-based Auditing. Gower E-book.
Financial Reportig Council (FRC) (2008). The audit quality framework. Available at: http://www.frc.org.uk/Our -Work/ Publications/FRC -Board/The-Audit-Quality-Framework-%281%29.aspx.
Granberg, L., & Hoglund, L. (2011). The auditor’s way to acquire knowledge about a company’s envi-ronment. Master Thesis, Kristianstad University.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate Data Analysis 7th Edition Pearson Prentice Hall.
Knechel, W. R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Or-ganizations and Society, 32(4-5), 383-408.
Low, K.Y. (2004). The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review, 79(1), 201-219.
Malaescu, I., & Sutton, G.S. (2013). The Reliance of External Auditors on Internal Audit’s Use of Con-tinuous Audit. Doctoral Thesis. University of Central Florida.
Martar, S. (2012). The Impact of Legal Responsibility of External Auditors on Auditing Quality and In-vestment Level. Department of Economics of Finance, Brunel University.
Mentz, M. (2014). Audit evidence enables the auditor to express an opinion on the financial statements to address the risk that the auditor may express. Doctoral Thesis. University of South Africa.
Messier, S.A., Bernardi, R.A., & Bernard, J.J. (2014). Review of the impact of client trustworthiness on the audit decision-making Process. Journal of Forensic & Investigative Accounting, 6, 222-247.
Moroney, R (2007). Does industry expertise improve the efficiency of audit judgment?. Auditing: A Journal of Practice & Theory, 26(2), 69–94.
Munro, L., & Stewart, J. (2009). External auditors’ reliance on internal audit: the impact of sourcing ar-rangements and consulting activities. Discussion papers accounting, University Griffith.
Palmrose, Z.V. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 63(1), 55-73.
Phan, V.D. (2015). The factors affecting Audit quality of Audit Firms in Vietnam oriented to strengthen competitive capability in international integration conditions. Doctoral Thesis. University of Eco-nomics Ho Chi Minh City.
Prinsloo, J (2008). The development and evaluation of risk-based audit approaches. Magister in ac-counting. University of the Free State.
Richard, C.H., & Jason, L.D. (2006). Employee Theft and Staff Dishonesty. The handbook of security, 9, 203-228.
Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics. (5th ed.). Boston, MA: Allyn & Bacon/Pearson Education.
Tuukka, J. (2012). Factors Influencing Auditors’ Information Usage: Experience, Risk, Task Structure and Information Reliability. ACTA Wasaensia No 272. Universitas Wasaensis.
Salterio, S. E., & Weirich, T.R. (2002). A primer on the strategic-systems approach to auditing. Universi-ty of Waterloo working paper.
Sarwoko, I., & Sukrisno, A. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia-Social and Behavioral Sciences, 66, 271-181.
Aldhizer III, G. R., Miller, J. R., & Moraglio, J. F. (1995). Common attributes of quality audits. Journal of Accountancy, 179(1), 61-68.
Bell, T.B, Marrs, F.O., Solomon, I., Thomas, H. (1997). Auditing organizations through a strategic-systems lens: The KPMG Business Measurement Process. KPMG Peat Marwick LLP.
Boon, K., McKinnon, J., & Ross, P. (2008). Audit service quality in compulsory audit tendering: Prepar-er perceptions and satisfaction. Accounting Research Journal, 21(2), 93-122.
Bui, T.T. (2014). Research factors influencing to audit quality of financial statements in enterprises on Vietnamese stock market. Doctoral Thesis. National Economics University.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1-15.
Cullinan, C. P., & Sutton, S. G. (2002). Defrauding the public interest: a critical examination of reengi-neered audit processes and the likelihood of detecting fraud. Critical Perspectives on Accounting, 13(3), 297-310.
DeAngelo, L. E. (1981). Auditor independence, ‘low balling’, and disclosure regulation. Journal of ac-counting and Economics, 3(2), 113-127.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326.
Dinh, T.T.H. (2015). Application of audit methodologies in financial statement audit conducted by audit firm in Vietnam. Doctoral Thesis, Academy of finance.
Do, H., & Trung, N.S. (2016). The factors affect the quality of financial statements audit in Vietnam businesses. Asian Social Science, 12(1), 172-186.
Duff, A. (2004). Dimentions of audit quality. The Institute of Chartered Accountants of Scotland.
Griffiths, P. (2005). Risk-based Auditing. Gower E-book.
Financial Reportig Council (FRC) (2008). The audit quality framework. Available at: http://www.frc.org.uk/Our -Work/ Publications/FRC -Board/The-Audit-Quality-Framework-%281%29.aspx.
Granberg, L., & Hoglund, L. (2011). The auditor’s way to acquire knowledge about a company’s envi-ronment. Master Thesis, Kristianstad University.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate Data Analysis 7th Edition Pearson Prentice Hall.
Knechel, W. R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Or-ganizations and Society, 32(4-5), 383-408.
Low, K.Y. (2004). The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review, 79(1), 201-219.
Malaescu, I., & Sutton, G.S. (2013). The Reliance of External Auditors on Internal Audit’s Use of Con-tinuous Audit. Doctoral Thesis. University of Central Florida.
Martar, S. (2012). The Impact of Legal Responsibility of External Auditors on Auditing Quality and In-vestment Level. Department of Economics of Finance, Brunel University.
Mentz, M. (2014). Audit evidence enables the auditor to express an opinion on the financial statements to address the risk that the auditor may express. Doctoral Thesis. University of South Africa.
Messier, S.A., Bernardi, R.A., & Bernard, J.J. (2014). Review of the impact of client trustworthiness on the audit decision-making Process. Journal of Forensic & Investigative Accounting, 6, 222-247.
Moroney, R (2007). Does industry expertise improve the efficiency of audit judgment?. Auditing: A Journal of Practice & Theory, 26(2), 69–94.
Munro, L., & Stewart, J. (2009). External auditors’ reliance on internal audit: the impact of sourcing ar-rangements and consulting activities. Discussion papers accounting, University Griffith.
Palmrose, Z.V. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 63(1), 55-73.
Phan, V.D. (2015). The factors affecting Audit quality of Audit Firms in Vietnam oriented to strengthen competitive capability in international integration conditions. Doctoral Thesis. University of Eco-nomics Ho Chi Minh City.
Prinsloo, J (2008). The development and evaluation of risk-based audit approaches. Magister in ac-counting. University of the Free State.
Richard, C.H., & Jason, L.D. (2006). Employee Theft and Staff Dishonesty. The handbook of security, 9, 203-228.
Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics. (5th ed.). Boston, MA: Allyn & Bacon/Pearson Education.
Tuukka, J. (2012). Factors Influencing Auditors’ Information Usage: Experience, Risk, Task Structure and Information Reliability. ACTA Wasaensia No 272. Universitas Wasaensis.
Salterio, S. E., & Weirich, T.R. (2002). A primer on the strategic-systems approach to auditing. Universi-ty of Waterloo working paper.
Sarwoko, I., & Sukrisno, A. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia-Social and Behavioral Sciences, 66, 271-181.