Tác động của chất lượng kiểm toán và kinh nghiệm kiểm toán viên đến khả năng đánh giá gian lận: Nghiên cứu tại các doanh nghiệp Việt Nam=Impacts of audit quality and auditor’s experiences on the fraud assessment capacity of the auditor: Studies of companies in Vietnam

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Tác giả: Thị Quế Nguyễn, Thùy Dương Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.37-41

Bộ sưu tập: Metadata

ID: 244338

Thêm vào giỏ

Chất lượng kiểm toán và kinh nghiệm của kiểm toán viên đóng vai trò quan trọng trong việc nâng cao năng lực đánh giá và phát hiện gian lận. Một hệ thống kiểm toán chất lượng cao, phối hợp với kiểm toán viên có kinh nghiệm, tạo điều kiện tốt nhất để bảo vệ tài sản của doanh nghiệp và đảm bảo tính minh bạch, trung thực của báo cáo tài chính. Nghiên cứu này nhằm mục đích xem xét tác động của chất lượng kiểm toán và kinh nghiệm của kiểm toán viên đến năng lực đánh giá gian lận của kiểm toán viên. Nghiên cứu sử dụng các phương pháp định lượng, được hỗ trợ bởi SPSS IBM 22. Dữ liệu được khảo sát từ 298 kiểm toán viên, kiểm toán viên nội bộ, giám đốc và phó giám đốc đã và đang làm việc tại các doanh nghiệp tại Việt Nam. Kết quả nghiên cứu cho thấy biến chất lượng kiểm toán có tác động đáng kể đến năng lực phát hiện gian lận. Điều này là do năng lực kiểm toán viên cao hơn dẫn đến phát hiện gian lận nhanh hơn và chính xác hơn. Ngoài ra, biến kinh nghiệm của kiểm toán viên cũng có tác động tích cực và đáng kể đến năng lực phát hiện gian lận, cho thấy kiểm toán viên càng làm việc với nhiều vụ việc phức tạp và khối lượng công việc khác nhau thì năng lực phát hiện gian lận trong báo cáo tài chính của họ càng tốt.The audit quality and the auditor’s experience play important roles in enhancing the assessment capacity and fraud detection. A high-quality audit system, coordinated with an experienced auditor, creates the best conditions to protect the enterprise's assets and ensure the transparency and truthfulness of the financial reports. This study aims to examine the impacts of audit quality and auditor experience on the fraud assessment capacity of auditors. The study employs quantitative methods, supported by SPSS IBM 22. Data were surveyed from 298 auditors, internal auditors, directors, and vice directors who have worked or are currently working at enterprises in Vietnam. The study results show that the variable of audit quality has a significant impact on fraud detection capacity. This is because higher auditor ability leads to quicker and more accurate fraud detection. Additionally, the variable of auditor experience also has a positive and significant impact on fraud detection capacity, indicating that the more an auditor works with complex cases and varying workloads, the better their fraud detection capacity in financial reports.

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