Three learning modules on corporate social responsibility (Systems Processes Learning Module, Codes of Conduct Auditing Terminology, and Factory Audit Simulation) were developed and assessed in an upper division course in global fashion sourcing. Three forms of assessment resulted in revisions to the learning modules to meet the learning objectives.

In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach’s Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.

PurposeBenford'sLawisasimpleandeffectiveauditor–toolthatdetectsfraud.Thispaper’spurposeistoaudittheeffi-ciencyofBenford'slaw,whichusesasetofstrangeob-servations,certainnumbersrepeatedoverothernumbersinthedataset. Researchdesign,data,andmethodologyBenford'slawwas–appliedinnumericalanalysis.Wecansaythatinadditiontore-ducingthedurationoftheaudit,thecapacitiesoftheauditweremorerobust. vefraudandexpandtheuseofanalyticalproceduresinplanningtheaudit.Additionally,theuseoftheanalysesaspartofthecomputer'sinternalcontrolshelpedtofurtherimprovetheeffectivenessofinternalcontrolsandreinforcethem. ConclusionsBenfordanalysisshouldbecarriedoutasap–-propriate.Insubsequentstudies,itcanalsobeexaminedasatooltorevealdoubtfulaccounts.Numericalanalysisofthedataandacomputerarenecessary.Programsfordataanalysisinvariousapplicationssuchasauditing(SAS)and(ACL)and(CaseWare)and(IDEA)areavailable.

Purpose Investors, creditors, – governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information’s producers, indicating the need for external auditors. Research design, data, and methodology – Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results – As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions – In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

The purposes of this paper are first, to develop and adapt auditing methodology of rural amenity resource investigation and second, to propose strategic planning of amenity web data base system. Relating with auditing methodology, we make the life cycle of rural amenity resource investigation based on value chain method. we make 8 stage of auditing process and 105 auditing items in details. We adapt these guidelines in real world and then improve developed methodology. Therefore we expect to promote the quality and accuracy of investigation project using these guidelines. Relating with blue print of strategic planning, we first analyse external environment about Competitors, Suppliers, New entrants, Buyers, Substitutes with 5 force model for amenity information system. We second make the blue print of strategic planning of amenity web data base system project. Then we propose the FIRST, BEST, MOST strategy of amenity web data base system and the web hub system.