TẠP CHÍ CÔNG THƯƠNG ĐIỆN TỬ - CƠ QUAN THÔNG TIN LÝ LUẬN CỦA BỘ CÔNG THƯƠNG
Tạp chí Công Thương - Các kết quả nghiên cứu
Quay về Tạp chí Công Thương
e-ISSN 3093-3994
ISSN 0866-7756
DOI: 10.62831
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Issue: Số 11 - Tháng 5 - 2023 Kế toán - Kiểm toán

Factors affecting the audit quality: a case study of auditors in Ho Chi Minh city

Published: July 29, 2026

Abstract

In this study, the quantitative research method is used and a survey of 20 questions is sent to 127 auditors working for auditing firms in Ho Chi Minh City. The study finds out that the internal quality control policies of auditing firms have a stronger impact on the audit quality, compared to that of the auditor's capacity and the auditor independence.
Keywords
auditor independence quality control audit quality Ho Chi Minh City

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