Nguyễn Thu Phương

Vietnamese small and medium size enterprises (SMEs) are deemed the “backbone” of the economy; they are a key driver for the achievement of sustainable economic development.Access to finance, however, hasbeen consistently identified as a major problem facing many Vietnamese SMEs. That has caused serious setbacks in the sustainable development of Vietnamese SMEs, and has adversely affected their profitability. This raises the question of whether independent auditing of financial statements can be influential in the credit allocation process. The current study developed a model of the influence of independent auditing on credit accessibility by employing a qualitative method to identify the impact of independent auditing on credit accessibility in Vietnamese SMEs. The results of this study reveal that the use of external auditing is one of the key criteria to accessing credit in Vietnamese SMEs Title:  The Impact of the Use of Independent Auditing on Credit Accessibili...

This exercise book is the first of four exercise books that correspond directly with the Managerial and Cost Accounting textbook. The exercises relate specifically to Part 1 of the Managerial and Cost Accounting textbook. Exercises focus on basic managerial accounting, cost components, product versus period costs, financial statement issues unique to manufactures, raw materials, work in process, cost of goods manufactured, cost of goods sold, and income statement presentation. URI: http://repository.vnu.edu.vn/handle/VNU_123/22777