Ensuring auditor independence in the provision of both audit and non-audit services

The simultaneous provision of audit and non-audit services to the same client by an independent audit firm poses a significant risk to auditor independence and may lead to conflicts of interest. Although regulatory frameworks have been introduced to address this issue, many remain inadequate and lag behind the evolving practices in the auditing field. This study examines the current practices of providing both types of services in Vietnam, identifies key limitations in the existing legal and professional regulations, and evaluates their impact on auditor independence. Based on the analysis, the study proposes practical solutions aimed at strengthening regulatory mechanisms and enhancing the objectivity and credibility of audit activities in Vietnam.