tailieunhanh - Enhancing Auditee’s Implementation of Audit Recommendations: A Case of the State Audit of Vietnam

The implementation of the State Audit’s recommendations plays a vital role on determination of audit quality. However, it depends on many dimensions, such as: audited entities’ attitudes, nature of the feasibility of recommendations and so on. The paper carries out a study on the implementation of audit recommendations, the practice of implementing the State Audit of Vietnam’s recommendations, the causes of outstanding issues. On that basis, a number of solutions are proposed to improve the ability of the State Audit’s recommendations being adopted. |

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