Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.0420234
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
{"title":"PHÁT TRIỂN CƠ SỞ DẪN LIỆU KIỂM TOÁN BÁO CÁO QUYẾT TOÁN DỰ ÁN HOÀN THÀNH\u0000DEVELOPMENT OF AUDIT ASSERTIONS COMPLETED PROJECT FINAL REPORT","authors":"","doi":"10.59006/vnfa-jaa.0420234","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420234","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.\u0000Keywords: Investment project audit, Finalization report of completed projects, audit approach, compliance audit\u0000JEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76416587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202324
{"title":"Mô hình nghiên cứu nhân tố ảnh hưởng đến mức độ công bố thông tin \u0000trách nhiệm xã hội của doanh nghiệp\u0000Factor research model affects the level of corporate social responsibility information disclosure","authors":"","doi":"10.59006/vnfa-jaa.04202324","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202324","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79640241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.05202325
{"title":"CÁCH MẠNG CÔNG NGHIỆP 4.0, THÔNG TIN KẾ TOÁN, ĐỊNH GIÁ\u0000INDUSTRIAL REVOLUTION 4.0, ACCOUNTING INFORMATION, VALUATION","authors":"","doi":"10.59006/vnfa-jaa.05202325","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.05202325","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75318990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202323
{"title":"Áp dụng phương pháp giảng dạy và môi trường học tập tích cực theo thuyết kiến tạo trong lĩnh vực kế toán ở thời đại kỷ nguyên số Applying constructivist positive teaching methods and learning environment in the field of accounting in the digital age","authors":"","doi":"10.59006/vnfa-jaa.04202323","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202323","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.0420232
Analyzing business efficiency in relation to financial leverage comprises a fundamental segment in enterprises financial analysis. The use of indicators such as ROI, ROA, ROE, ROS, EPS, DC can help the evaluation of economic profitability of capital, assets, costs in relation to the use of debt of the administrator. Vietnam's steel production joint stock companies have recently been affected by the world economic recession and the covid 19 epidemic, and the results of production and business activities over the years 2019-2022 have had many fluctuations and abnormalities. The author's article studies the business performance of 3 steel manufacturing joint stock companies listed on the Vietnamese stock market in relation to financial leverage. Through the analysis, the authors give recommendations on using solutions to improve business efficiency and reasonable financial leverage for these enterprises in the coming time. Keywords: business performance analysis, steel manufacturing companies, financial leverage. JEL Classification: M00, M10, M21
{"title":"PHÂN TÍCH HIỆU QUẢ KINH DOANH TRONG MỐI QUAN HỆ VỚI ĐÒN BẨY TÀI CHÍNH CỦA CÁC CÔNG TY CỔ PHẦN SẢN XUẤT THÉP NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM ANALYSIS ON¬ PROFITABLITY IN RELATION TO FINANCIAL LEVERAGE OF PUBLIC STEEL MANUFACTURING COMPANIES ON VIETNAMESE STOCK MARKET","authors":"","doi":"10.59006/vnfa-jaa.0420232","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420232","url":null,"abstract":"Analyzing business efficiency in relation to financial leverage comprises a fundamental segment in enterprises financial analysis. The use of indicators such as ROI, ROA, ROE, ROS, EPS, DC can help the evaluation of economic profitability of capital, assets, costs in relation to the use of debt of the administrator. Vietnam's steel production joint stock companies have recently been affected by the world economic recession and the covid 19 epidemic, and the results of production and business activities over the years 2019-2022 have had many fluctuations and abnormalities. The author's article studies the business performance of 3 steel manufacturing joint stock companies listed on the Vietnamese stock market in relation to financial leverage. Through the analysis, the authors give recommendations on using solutions to improve business efficiency and reasonable financial leverage for these enterprises in the coming time. Keywords: business performance analysis, steel manufacturing companies, financial leverage. JEL Classification: M00, M10, M21","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202315
Vietnam is still considered an agricultural country, so recognising and reflecting agricultural accounting objects is an inevitable problem. International has issued International Public Accounting Standard No. 27 (IPSAS 27 – Agriculture) to provide guiding principles in the public accounting sector. In Vietnam, in the trend of integration, the system of public accounting standards has also been gradually issued. However, up to now, only 11 standards have been issued. In which small content refers in part to agricultural accounting. Agricultural accounting in the Vietnamese public sector still follows the guidelines of current accounting regimes. However, Vietnam's regulations are incomplete, and many differences between Vietnamese and international regulations must be discussed. Keyword: accounting, biological assets, agriculture JEL Classification: M10, M40, M41
{"title":"TRAO ĐỔI VỀ KẾ TOÁN NÔNG NGHIỆP TRONG KHU VỰC CÔNG \u0000AGRICULTURAL ACCOUNTING IN THE PUBLIC SECTOR","authors":"","doi":"10.59006/vnfa-jaa.04202315","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202315","url":null,"abstract":"Vietnam is still considered an agricultural country, so recognising and reflecting agricultural accounting objects is an inevitable problem. International has issued International Public Accounting Standard No. 27 (IPSAS 27 – Agriculture) to provide guiding principles in the public accounting sector. In Vietnam, in the trend of integration, the system of public accounting standards has also been gradually issued. However, up to now, only 11 standards have been issued. In which small content refers in part to agricultural accounting. Agricultural accounting in the Vietnamese public sector still follows the guidelines of current accounting regimes. However, Vietnam's regulations are incomplete, and many differences between Vietnamese and international regulations must be discussed.\u0000Keyword: accounting, biological assets, agriculture\u0000JEL Classification: M10, M40, M41","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90508961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202311
In recent years, digital transformation is a trend that the Government and businesses are particularly interested in. Although, management accounting plays an important role in supporting corporate governance as an effective management tool, the application of digital transformation to the work of management accountants in enterprises is still quite limited. The article contributes to clarifying the meaning, process and practice of digital transformation of management accounting in Vietnamese enterprises today. Accordingly, the author proposes a number of recommendations to assist businesses in digital transformation more quickly and effectively. Keywords: digital transformation, management accounting JEL Classification: M40, M30, M41
{"title":"CHUYỂN ĐỔI SỐ KẾ TOÁN QUẢN TRỊ TRONG DOANH NGHIỆP\u0000DIGITAL TRANSFORMATION IN MANAGEMENT ACCOUNTING IN ENTERPRISES","authors":"","doi":"10.59006/vnfa-jaa.04202311","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202311","url":null,"abstract":"In recent years, digital transformation is a trend that the Government and businesses are particularly interested in. Although, management accounting plays an important role in supporting corporate governance as an effective management tool, the application of digital transformation to the work of management accountants in enterprises is still quite limited. The article contributes to clarifying the meaning, process and practice of digital transformation of management accounting in Vietnamese enterprises today. Accordingly, the author proposes a number of recommendations to assist businesses in digital transformation more quickly and effectively.\u0000Keywords: digital transformation, management accounting\u0000JEL Classification: M40, M30, M41","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81367624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202321
The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam. Keywords: AI, auditing, artificial intelligence JEL Classifications: M40, M42, M49
{"title":"Ảnh hưởng của trí tuệ nhân tạo đến lĩnh vực kiểm toán\u0000The influence of artificial intelligence on the field of auditing","authors":"","doi":"10.59006/vnfa-jaa.04202321","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202321","url":null,"abstract":"The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam. \u0000Keywords: AI, auditing, artificial intelligence\u0000JEL Classifications: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83801411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.0420233
Digitization and digital transformation in Vietnamese businesses in general and the accounting field in particular is an inevitable trend that Vietnamese businesses must follow in order to keep up with the development of the times, which is the era of technology 4.0. The approach to digitalization as well as digital transformation has been posing many challenges for Vietnamese businesses that need to be paid serious and proper attention, thereby helping the economic management in enterprises to be timely, fast and effective. For that reason, the digitization and digital transformation of accounting in Vietnam in the current context of global economic integration is necessary and urgent, meaningful both in terms of theoretical and practical perspectives, with high feasibility. Keywords: Digitization; digital transformation; accounting field; Digital transformation technology; digital transformation accounting department. JEL Classification: JEL Classification: M40, M41, M49
{"title":"SỐ HÓA VÀ CÔNG NGHỆ CHUYỂN ĐỔI SỐ TRONG CÔNG TÁC KẾ TOÁN \u0000DIGITIZATION AND DIGITAL TRANSFORMATION TECHNOLOGY IN ACCOUNTING","authors":"","doi":"10.59006/vnfa-jaa.0420233","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420233","url":null,"abstract":"Digitization and digital transformation in Vietnamese businesses in general and the accounting field in particular is an inevitable trend that Vietnamese businesses must follow in order to keep up with the development of the times, which is the era of technology 4.0. The approach to digitalization as well as digital transformation has been posing many challenges for Vietnamese businesses that need to be paid serious and proper attention, thereby helping the economic management in enterprises to be timely, fast and effective. For that reason, the digitization and digital transformation of accounting in Vietnam in the current context of global economic integration is necessary and urgent, meaningful both in terms of theoretical and practical perspectives, with high feasibility.\u0000Keywords: Digitization; digital transformation; accounting field; Digital transformation technology; digital transformation accounting department.\u0000JEL Classification: JEL Classification: M40, M41, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73039360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202318
Accounting for foreign currency transactions has been guided by current standards and accounting regime, but its implementation in businesses is quite complex and challenging. This article investigates and provides recommendations on the selection of accounting methods related to foreign currency transactions and serves as a reference documents for businesses with foreign currency transactions. Keywords: Accounting for foreign currency transactions, exchange rates. JEL Classifications: M40, M42, M49
{"title":"LỰA CHỌN PHƯƠNG PHÁP HẠCH TOÁN TỶ GIÁ ĐỐI VỚI CÁC GIAO DỊCH BẰNG NGOẠI TỆ\u0000SELECTING THE EXCHANGE RATE ACCOUNTING METHOD FOR FOREIGN CURRENCY TRANSACTIONS","authors":"","doi":"10.59006/vnfa-jaa.04202318","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202318","url":null,"abstract":"Accounting for foreign currency transactions has been guided by current standards and accounting regime, but its implementation in businesses is quite complex and challenging. This article investigates and provides recommendations on the selection of accounting methods related to foreign currency transactions and serves as a reference documents for businesses with foreign currency transactions.\u0000Keywords: Accounting for foreign currency transactions, exchange rates.\u0000JEL Classifications: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74970408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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