Abstract
Financial statements are a means of presenting the profitability and current state of corporate finance to interested persons. Commercial banks in Vietnam are required to prepare honest and reliable financial statements as a basis for effective decision making by stakeholders. However, the quality of auditing financial statements of commercial banks in Vietnam has been a topic of concern in recent years. In this article, the author explores the situation of audit quality of financial statements of commercial banks in Vietnam. From there, focus on proposing a number of measures to improve the quality of auditing financial statements of commercial banks in the coming time.
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