Transformation of accounting and auditing education under the impact of artificial intelligence in Vietnamese universities

Artificial intelligence (AI) is driving profound changes in accounting, auditing, and higher education, creating demands for innovation in human resource training. This study analyzes the impact of AI on accounting and auditing education in Vietnamese universities and proposes solutions to enhance training quality in the context of digital transformation. The research employs a literature review approach combined with analysis and synthesis of academic studies, industry reports, and policy documents. The findings indicate that AI promotes innovation in curricula, teaching methods, and assessment, while requiring students to develop digital competence, data analytics skills, and professional ethics. The study proposes solutions to improve training quality and meet labor market demands in the digital era.