Strengthening state management of independent auditing in Vietnam

This study examines the current state of state management over independent auditing activities in Vietnam, with a focus on the legal framework, institutional capacity, quality supervision mechanisms, and the enforcement of sanctions. Through an analysis of existing regulations and practical implementation, the study identifies persistent shortcomings, including regulatory inconsistencies, limitations in supervisory effectiveness, and gaps in compliance monitoring. The findings highlight structural and operational challenges that constrain the effectiveness of state oversight and weaken the role of independent auditing in ensuring transparency and accountability. The study contributes to a clearer understanding of the governance of independent auditing in Vietnam and provides an analytical basis for strengthening the regulatory environment, enhancing audit quality, and supporting the stable and sustainable development of the financial market.