Auditing fixed asset accounts in the process of auditing financial statement at ernst & young Vietnam LTD: the case of manufacturing companies

Abstract

This paper aim to investigate about the process and procedures of auditing fixed assets accouts in the case of manufacturing companies. Based on that, explore about the advantages and limittations of that process. It is begun by observational and decriptive technique to obtain the procedures performed by auditors at EY Vietnam to audit fixed asets accounts.