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MINDMAP CHƯƠNG 1: Audit, Khoản 2, điều 5 : Law on Independent Auditors…

- - - - Existence of Risk?
      - Existence of risks in the Financial Statements?
    - - Compliance, fairness, objectivity, … in all material respects
  - - - Management Compliance
      - Legal Compliance
    - - Internal Compliance
      - Legal Compliance
- - - - Perform audit
        tests
        
        Tests of control
        
        Audit report
        
        Substantive Tests
      - Completetheaudit&issue anaudit report
        
        Audit completing
        
        Audit report
      - Plan and design
        an audit approach
        
        Contract
        
        Understand internal
        control
        
        Risk
        
        Impact on the Financial Statements
        
        Material Risk
        
        Existence
        
        Fraud Risk