FACTORS AFFECTING THE QUALITY OF INDEPENDENT AUDITS IN THE CONTEXT OF DIGITAL TRANSFORMATION IN HAI PHONG CITY

Abstract

Digital transformation is reshaping professional processes and standards, creating new demands for enhancing the quality of independent auditing in economically dynamic regions such as Hai Phong City. This study identifies and examines the factors influencing audit quality in this context, grounded in theoretical frameworks and recent empirical evidence. The research employs a mixed-methods design: (i) a qualitative phase to refine measurement scales suitable for the local context; and (ii) a quantitative phase to test the reliability and validity of the scales, and to estimate the structural model using SPSS. The findings indicate that audit quality is positively and significantly affected by auditors’ professional competence and experience, the adoption of digital technologies in the auditing process, professional independence and ethics, and the internal quality control system. Among these, auditors’ professional competence plays a mediating role between digital technology adoption and audit quality. Moreover, auditors’ experience positively moderates the relationship between technology application and audit quality, while professional ethics strengthen the effectiveness of technology in the digital transformation environment.