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CONCLUSION In the market economy, auditing plays a very important role not only for those who have a need to use financial statements of the business, but also for improving economic management effici.

CONCLUSION In the market economy, auditing plays a very important role not only for those who have a need to use financial statements of the business, but also for improving economic management efficiency of functional management agencies The general development of the economy has opened up many opportunities for auditing firms in general, and independent auditing firms in particular, in addition to creating a lot of competition in an auditing market growing up every day This raises the need for quality, qualifications and healthy competition between companies and common mechanisms, regulations and standards from the authorities to develop the Vietnamese audit market in a sustainable way, contributing to creating a clean economy in general After a period of internship at ASA, I gained more useful knowledge, understood how to conduct auditing in practice, and knew how to apply the knowledge I learned from university into practice work Once again, I would like to send my sincere thanks to my instructors Ha Hong Hanh, Mrs Vu Thi Hue and Mrs Bui Tien Tuyet of Asian Auditing Company for helping me complete this general internship report The Internship Report is a miniature picture of the entire unit I practiced in this internship - Asian Auditing Company Limited Due to limited time as well as knowledge, shortcomings cannot be avoided in this article I hope to receive the comments and feedbacks from my instructors Ha Hong Hanh to continue to improve this general internship report

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