Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS software), we assess and classify auditing procedures based on their effectiveness in detecting frauds. Besides, we examine the difference in evaluating the effectiveness of auditing procedures between male and female auditors; between auditors working in Big-4 auditing firms and auditors working in non-Big-4 auditing firms; between auditors with different numbers of working years. Based on study findings, we suggest solutions related to designing auditing procedures for inventory auditing. |
