The Viet Nam Association of Certified Public Accountants (VACPA) and the Association of Chartered Certified Accountants (ACCA) has extended the Memorandum of Understanding, closely and effectively co-ordinating through training activities and improving knowledge for members for the next 5 year.
The evaluation of the quality of the financial statements of companies
depends heavily on auditing firms but auditors are not responsible for
fraud of companies and they have little ability to prevent swindling.
