What must appear in books of account?
Every company shall keep accounting records which are sufficient to show and explain
the companys transactions and are able to:
* disclose with reasonable accuracy, at any time, the financial pos
1) Must every company have an auditor?
Section 384 states that every company shall appoint an auditor. The only exceptions to this rule
are that certain small companies and dormant companies do not need an auditor.
1) Who may appoint a company's auditor?
Nguyn Th Qunh Chi
Nguyn c Danh
V Mnh Dinh
Nguyn Th Mai Linh
Hong Kim Ngn
Ha Nguyn Tho Nguyn
Chu B Qu
Phng Phng Tho
Kiu Thanh Trang
Nguyn Th Mai Trm
What is R&D?
Theoretical model and frameworks
Pharmacy Companys goal for Strobrai products is to provide brain tonic medications
which added vitamins to help greater energy and vitality, improved memory and strength,
and improved nutritional quality for customers at the low prices o
Th Qunh Chi
2.Hong Kim Ngn
3.Nguyn Th Qunh Nh
4.Kiu Thanh Trang
o Point out the un
VIETNAM NATIONAL UNIVERSITY HO CHI MINH CITY
Encouraging public transportation
Lecturer: Dr. Nguyn Hng Linh
1. Nguyn Th Qunh Chi
2. Chung Phng nh
3. Trn Phc Lc
4. Hunh Ngc Kiu My
5. V Hong Nguyn
1. Define internal control and control risk and tests of control
Internal control system is the whole system of controls, financial and otherwise,
established by the management in order to carry on the business of the enterprise in
an orderly a
1. List the stages in the modern audit.
The stages in the modern audit can be summarized as:
Preparation of the audit plan
Accounting system review
Internal control system review
Analytical review techniques
1. List the people interested in F/S
1/ Actual or potential: owners or shareholders, lenders or debenture holders, employees,
2/ Advisors: accountants, stockbrokers, credit rating agencies, financial journalists, trade
AGENCY EMPLOYMENT RELATIONSHIP.
WK 8 SUMMARY
In a principal-agent relationship, an agent acts on the behalf of and
instead of the principal in dealing with third p