Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.In this thesis, the main purpose is to identify some of the reasons why auditors have not detected financial statement fraud and to suggest possible solutions for improving the audit process in these areas. In order to achieve this target, some cases of the fraudulent financial statements of revenue recognition will be analysed.The main reasons why auditors did not detect financial statement fraud from the technical side were application of analytical review procedures as "sufficient audit evidence;" weaknesses in audit risk model and risk assessment concerning internal control; and audit failure in revenue recognition and related-party transaction disclosure. The ethical issues that relate to the detection of fraud include auditor independence and the amount of non-audit services provided by the auditor. Several solutions will be recommended to enhance the audit process in detecting the financial statement fraud in accordance with the reasons we have determined.
Using panel data along with the application of Pooled OLS, FEM, and REM estimates, this study conducts an investigation into the effects of a series of factors, namely state ownership, size, tangible assets, growth, return on assets (ROA), effective tax rate, and liquidity, on capital structure of 165 HCMC-based equitized state-owned enterprises (SOEs), categorized into three groups over the 2008–2012 period. As suggested by the findings, tangible assets, ROA, and liquidity are negatively related to leverage ratio and short-term debt ratio for the three groups of enterprises. In terms of firm size, there exists a positive correlation with leverage ratio and short-term debt ratio for Group 1 and 2 but a negative correlation with short-term debt ratio for the case of Group 3.
Background: Duchene muscular dystrophy (DMD) is an X-linked inherited neuromuscular disorder due to mutations in the dystrophin gene. It is characterized by progressive muscle weakness and wasting due to the absence of dystrophin protein that causes degeneration of skeletal and cardiac muscle. Aims of this study were to evaluate functional independence of DMD patients. Methods: The study included 30 patients with DMD diagnosed and managed at Department of Endocrinology, Metabolism and Genetics, National Children's Hospital in 2016. This is a cross-sectional study using WeeFIM questionnaire (self-care, mobility and cognition) for the parents or caregivers.
Background: Hunter syndrome or mucopolysaccharidosis type II (MPS II) is caused by deficiency of lysosomal enzyme iduronate-2-sulfatase and characterized by neurologic and movement functions. Aims: To evaluate functional independence for patients with Hunter syndrome. Methods: Study included 17 patients with Hunter syndrome diagnosed and managed at Department of Endocrinology, Metabolism and Genetics, National Children's Hospital in 2016. This is a cross-sectional study using WeeFIM questionnaire (self-care, mobility and cognition) for the parents or caregivers. Results: The percentage of patients needed total assistance of self-care was 35.9%, and only 4.69% of patients were complete independence of self-care. Mobility ability with supervision was 41.25% of patients, and patients with complete independence on mobility account for 11.25%. Only 12.5% patients had complete independence on communication. Conclusions: All self-care, mobility and communication of patients with Hunter syndrome were affected, and patients need assistance from their parents or caregivers.
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