For the beginning of this topic, let’s consider the following situation: A child takes money from his/her parents without asking permission. So what do we need to discuss here? Firstly, the parents let the money superficially, facilitating conditions for the child to get the money easily. Secondly, the parents have researched, discussed with the child, see specifically what the child needs to get money for, what the children wants. Are the child’s needs and wants justifiable?? Thirdly, how the upbringing, education from the family, school and living environment, has affected the child.

Chart of Accounts under the Vietnamese Accounting System (AS Auditing)

Residents and non-residents -at the very first step, it is necessary to determine whether the individual is a "resident or non-resident".

In the audit profession, everyone must know about the audit program, each audit firm will have its own audit programs, but all of them are based on a general program, then further developed, called is the “Sample Audit Program” The universities that have trained audit major in Vietnam, currently, for various reasons, there are some schools teaching their students the Sample Audit Program or not.

A good detective must have a rich imagination and think realistically hypothesize scenarios that occur in reality. The hypothetical scenario is Company A is the parent of Company B. A's headquarters has a corporate income tax rate of ten percent, and B's headquarters has a corporate income tax rate of twenty percent. In the relationship of group A-B, how to make profit at A as much as possible, and B as little as possible.

Is it possible to leave the country if you owe taxes - Being restricted from leaving the country due to tax debt is common practice in all countries worldwide. However, each country has different detailed regulations. The rules for temporary exit suspension due to tax debts in Vietnam are as follows:

Audit opinion - Auditing financial statement is a type of assurance service, the final product is the “audit opinion” for the audited financial statements of enterprises.