Promoting the role of professional ethics in the accounting and auditing field in Vietnam

In the context of the on-going technological revolution, social values change faster than ever because of people's desire for a fairer and more honest world. In addition, international integration in the Fourth Industrial Revolution requires businesses to provide clear and transparent financial information, which is always warned against mistakes and dishonesty. Therefore, the issue of awareness and compliance with accounting and auditing professional ethics should be given special attention. This paper presented some issues related to the professional ethics of accounting and auditing and made some recommendations to improve professional ethics in this field.