Ấn phẩm
The Determinants of Audit Fees for Companies in Vietnam
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171
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13
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Tóm tắt
The purpose of this study is analyzing the determinants of audit fees for public companies in Vietnam because audit fees are one of the important factors inflencing audit quality and audit tasks. According to the research result, this study has identifid that only three of ten determinants inflence the audit fees signifiantly, and these are auditee size, auditee complexity and reputation of audit companies, and this result is compared to the previous research on audit fees. Based on the comparison, this study discusses some reasons why only three determinants inflence the audit fee signifiantly while the other factors do not. Finally, some recommendations are proposed in order to help public companies and the audit companies in Vietnam to determine the audit fee more accurately.
Mô tả
Auddit
Tác giả
Nguyen, Thi Phuong Hong
Tác giả khác
Tran, Le Hoang My
Người hướng dẫn
Nơi xuất bản
Nhà xuất bản
Kinh Tế Quốc Dân
Năm xuất bản
2017
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Audit fee , audit tasks , auditor , audit quality.
