With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and ex...With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.展开更多
The state budget balance is always an extremely important issue for each government.In 2020,Vietnam has a relatively small-scale economy.Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD re...The state budget balance is always an extremely important issue for each government.In 2020,Vietnam has a relatively small-scale economy.Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD respectively.Budget revenue is still limited,but the need for recurrent spending and development investment is still very large now and in many years to come.In the past time,budget revenue and expenditure are in a situation of not having the necessary balance,the state budget deficit has been still around 4.5 percent of GDP.The actual state budget revenue and expenditure balance have been revealing several disadvantages.Faced to such a situation,the author would like to present some important issues about the state budget revenue and expenditure and propose key solutions to increase the efficiency of state budget revenue and expenditure in Vietnam.展开更多
文摘With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.
文摘The state budget balance is always an extremely important issue for each government.In 2020,Vietnam has a relatively small-scale economy.Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD respectively.Budget revenue is still limited,but the need for recurrent spending and development investment is still very large now and in many years to come.In the past time,budget revenue and expenditure are in a situation of not having the necessary balance,the state budget deficit has been still around 4.5 percent of GDP.The actual state budget revenue and expenditure balance have been revealing several disadvantages.Faced to such a situation,the author would like to present some important issues about the state budget revenue and expenditure and propose key solutions to increase the efficiency of state budget revenue and expenditure in Vietnam.
