Factors Affecting the Quality of Financial Statement Audits of Companies Listed on the HoSE
Published: July 28, 2026
Abstract
The study determined and measured the influence of factors on the quality of financial statement audits of companies listed on the Ho Chi Minh City Stock Exchange (HoSE). The study found that internal quality control, audit tenure, information technology application, audit service fees, auditor capacity, and auditor integrity have positive impacts on the quality of financial statement audits of listed companies. Based on the study’s findings, some solutions were proposed to improve the quality of financialstatement audits of companieslisted on the HoSE.
Keywords
financialstatement auditquality of financialstatement auditlisted enterprises.
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