Factors Affecting Audit Quality in Vietnam

Author(s)

Thi Ngoc Thuy Tran , Thi Hoa Le , Thi My Pham ,

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Volume 10 - January 2021 (01)

Abstract

The first study in Vietnam evaluated the factors affecting the audit quality of SAV's financial statements for audited banks, in which the factors affecting the audit quality were grouped based on subjects. The audit includes the group of factors belonging to the SAV, the group of factors belonging to the SAV, and the group of factors from outside. Such grouping has covered all the factors mentioned in previous studies, taking into account the context of the SAV.

Keywords

Auditing quality, state audit, Vietnam

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