{"title":"PHÁT TRIỂN CƠ SỞ DẪN LIỆU KIỂM TOÁN BÁO CÁO QUYẾT TOÁN DỰ ÁN HOÀN THÀNH\nDEVELOPMENT OF AUDIT ASSERTIONS COMPLETED PROJECT FINAL REPORT","authors":"","doi":"10.59006/vnfa-jaa.0420234","DOIUrl":null,"url":null,"abstract":"In general, auditing construction investment projects or completed projects finalization reports, in particular, are performed by independent auditors and State Auditors for projects using public capital investment. However, no specific guidelines exist for identifying audit assertions and corresponding audit procedures. The study surveys the audit status of the completed project management report to propose the related audit procedures for each assertion in the final settlement report's audit on the project's completion. The research method inherits the approach in auditing financial statements to develop audits of completed projects' finalization reports.\nKeywords: Investment project audit, Finalization report of completed projects, audit approach, compliance audit\nJEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/vnfa-jaa.0420234","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
In general, auditing construction investment projects or completed projects finalization reports, in particular, are performed by independent auditors and State Auditors for projects using public capital investment. However, no specific guidelines exist for identifying audit assertions and corresponding audit procedures. The study surveys the audit status of the completed project management report to propose the related audit procedures for each assertion in the final settlement report's audit on the project's completion. The research method inherits the approach in auditing financial statements to develop audits of completed projects' finalization reports.
Keywords: Investment project audit, Finalization report of completed projects, audit approach, compliance audit
JEL Classification: M40, M42, M49
期刊介绍：
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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