Journal of Auditing Studies

Current Issue

No. 212 (2025)

View No. 212 (2025)

Published: 2026-04-06

Nghiên cứu trao đổi

Solutions for Effective Management and Waste Prevention of Surplus Public Assets After Streamlining the Political System's Structure

Nguyễn Thường Lạng

8
Balancing Prudence and Relevance: Key Levers Shaping Vietnam's Accounting System During IFRS Integration

Đường Nguyễn Hưng

15
The State Audit Office of Vietnam’s Role in Green Finance Auditing to Achieve Sustainable Development Goal 13 and Influencing Factors

Vũ Thị Kim Dung, Nguyễn Đăng Hưng

23

Từ lý luận đến thực tiễn

COSO Internal Control Framework in Sustainability Reporting: Challenges and Prospects for Application in Vietnamese Commercial Banks

Nguyễn Hồng Yến

31
Auditing the Management and Utilization of Land by Supreme Audit Institutions - A Brief Discussion

Trần Phương Thùy

40

Kiểm toán quốc tế

“Greening” public finance and the role of the Supreme Audit Institution: International Experiences and Recommendations for Vietnam

Lăng Trịnh Mai Hương, Nguyễn Phương Hằng

61

Kiến thức - Kinh nghiệm

Tariffs in U.S. Trade Policy under the Trump Administration: Theory, Practice, and Implications for Vietnam

Nguyễn Hồng Quang, Nguyễn Đức Huy

69

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