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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/60738
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dc.contributor.authorHong, N.T.P.-
dc.contributor.otherThuong, N.T.-
dc.date.accessioned2020-12-09T06:14:14Z-
dc.date.available2020-12-09T06:14:14Z-
dc.date.issued2020-
dc.identifier.issn2029-7017-
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85089546818&doi=10.9770%2fJSSI.2020.9.4%2815%29&partnerID=40&md5=ce9c7c07a3f2466a0d1427f8bb3d3b9a-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/60738-
dc.description.abstractThe aim of this research is analyzing the audit expectation gap in Vietnam. The research result has identified that there are many differences between the auditors' and the financial-statement users' opinions about the auditors' responsibilities. Most of research results about the auditors' responsibilities show that the perception of financial-statement user regarding to auditors' responsibilities has been higher than the auditors', which is the reason for the wide audit expectation gap in Vietnam. Based on the research result, some reasons for the audit expectation gap are listed: the auditors have not fully performed their responsibilities based on the current regulations, the current standards on auditing have not been reasonable, and the most important reason is because the financial-statement users have high expectations (unrealistic expectations) of auditors' responsibilities. Moreover, based on this research result, some related recommendations have been suggested and they are hoped to provide the useful references for the corporations, the government, auditors and fundraisers to enhance the quality of the financial statements and provide the useful information for the users.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherGeneral Jonas Zemaitis Military Academy of Lithuania-
dc.relation.ispartofJournal of Security and Sustainability Issues-
dc.relation.ispartofseriesVol. 9, Issue 4-
dc.rightsGeneral Jonas Zemaitis Military Academy of Lithuania-
dc.subjectAuditingen
dc.subjectAuditors' responsibilitiesen
dc.subjectExpectation gapen
dc.subjectFinancial statementsen
dc.titleExpectation gap in auditor responsibilities: a case studyen
dc.typeJournal Articleen
dc.identifier.doihttps://doi.org/10.9770/JSSI.2020.9.4(15)-
dc.format.firstpage1283-
dc.format.lastpage1295-
ueh.JournalRankingScopus-
item.languageiso639-1en-
item.grantfulltextnone-
item.fulltextOnly abstracts-
item.openairetypeJournal Article-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.cerifentitytypePublications-
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