Proposing some solutions to improve the quality of financial statement audit in Vietnam
Published: July 30, 2026
Abstract
Financial statements are an important information source for investors to assess the financial health of an enterprise and make investment decisions. Investors need to be assured that they can access honest and reliable information about the financial status of enterprises. To ensure the reliability of information disclosed by public companies, it is essential to evaluate the quality of the audit of financial statements. This paper analyzes the quality assessment framework for auditing financial statements and the application of this framework in Vietnam to improve the audit quality, and proposes solutions to improve the audit quality of financial statements.
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