Nguyen, Phuong Thi; Kend, Michael - In: Managerial Auditing Journal 32 (2017) 1, pp. 90-108
Purpose Over the past 20 years, external auditing activities and practices in Vietnam have developed quickly. An important milestone is the first Law on External Audit No. 67/2011/QH12 which has been passed by the National Assembly of Vietnam on 29 March 2011. The purpose of this paper is to...
