Đề xuất mô hình các nhân tố ảnh hưởng đến chất lượng kiểm toán: Bằng chứng thực nghiệm tại Việt Nam

Abstract

Research on factors affecting audit quality is an important field in the accounting and auditing industry. Research on factors affecting audit quality is not only to improve the audit process but also to protect the interests of stakeholders, enhance the honesty and reliability of financial information, and ensure the sustainable development of the auditing industry. The purpose of the study is to propose factors affecting audit quality in independent auditing companies in Vietnam. Based on an overview of previous studies, the author proposes a research model consisting of five factors: Auditor’s professional experience, Auditor’s competence, Auditor’s professional ethics, Auditor’s independence, and Audit fees.