Factors affecting the quality of financial statement audits conducted by audit firms in Ho Chi Minh City
Published: August 14, 2026
Abstract
This study identifies factors affecting the quality of financial statement audits conducted by audit firms in Ho Chi Minh City. A mixed-methods approach was employed, with survey data from auditors analyzed using SPSS. The results show that six factors significantly affect audit quality: audit fees, auditor ethics, professional competence, professional skepticism, quality control processes, and audit time pressure. The model explains 80.9% of the variation in audit quality. Quality control processes exert the strongest influence, followed by auditor ethics, professional skepticism, audit fees, audit time, and professional competence. The study recommends strengthening quality management systems, enhancing auditors’ professional competence and ethics, promoting professional skepticism, establishing appropriate audit-fee policies, and managing audit time pressure effectively to improve financial statement audit quality.
Keywords
financial statement audit qualityinfluencing factorsHo Chi Minh City
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