Materiality in financial statements audit planning || AS Auditing
Why do auditors choose this criterion as a starting point in determining materiality and not the other criterion, and what ratio is appropriate?
Deductible Expenses – Correct and Full Understanding || AS Auditing
Determining deductible expenses when calculating corporate income tax is especially important, because it helps to reduce tax payable, limit the risk of tax arrears and penalties, and this is also a criterion...
EBITDA - Controlling The Loan Interest Expense | AS Auditing
in related transactions. Let’s review the formula firstly. EBITDA is equal to, Net profit from operations plus Loan interest expense plus Depreciation expense. EBITDA was born in 1980 in the...
The Definition Of Transfer Pricing || AS Auditing
.Transfer pricing is a matter of concern for businesses, but businesses often omit or do not know that they are required to declare and prepare documents related to transfer pricing.
The Fraud Triangle | AS Auditing
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...
Chart of Accounts under the Vietnamese Accounting System (AS Auditing)
Chart of Accounts under the Vietnamese Accounting System (AS Auditing)
Residents and non-residents
Residents and non-residents -at the very first step, it is necessary to determine whether the individual is a "resident or non-resident".
Sample Audit Program | AS Auditing
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...
Forms Of Transfer Pricing | As Auditing
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...
Is it possible to leave the country if you owe taxes? || AS Auditing
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...
