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 independencequality controlaudit qualityHo Chi Minh City
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