Evaluating the effectiveness of state management in the independent audit market in Vietnam

For independent audit, the state management is to create a management mechanism and implement a multi-dimensional management process in order to reduce conflicts of interest and harmonize interests among stakeholders, identify legitimate interests and force audit firms improve their quality and professional capacity to develop a competitive independent audit market. This paper presents results about the use of the IPA model to analyze the effectiveness of state management in the independent audit market in Vietnam. Based on the paper’s findings, some recommendations and policy implications are proposed.