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INTRODUCTION In this era of economic integration, the role of independent audit is increasingly important After nearly 20 years of establishment and development, up to now, the independent audit of Vi.

INTRODUCTION In this era of economic integration, the role of independent audit is increasingly important After nearly 20 years of establishment and development, up to now, the independent audit of Vietnam has affirmed its indispensable role in the market economy and has become an important component of management tools of macro economy - finance system and plays an active role in serving the socio-economic development With the development of auditing firms in Vietnam, Asian Auditing Firm has been making continuous efforts to improve quality and diversify types of services provided to the market With the desire to learn about the application of international auditing standards and Vietnamese auditing standards to the practice of specific audits, I chose a specialized internship at Asian Auditing Company Limited Based on the knowledge learned from the subject of audit, the study of other specialized documents and legal documents issued by the state, with the process of finding out practical independent audit activities at company and the devoted instruction from Lecture Ha Hong Hanh, I have completed the general internship report below The content of the report consists of three main parts: Chapter 1: CHARACTERISTICS OF AUDIT OF ACCOUNTS PAYABLE IN FINANCIAL AUDITS CONDUCTED BY ASIAN AUDITING COMPANY LIMITED Chapter 2: PRACTICE OF AUDIT OF ACCOUNTS PAYABLE IN FINANCIAL AUDITS CONDUCTED BY ASIAN AUDITING COMPANY LIMITED

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