Impact of innovations in the legal framework for independent auditing in Vietnam on auditing practices
Published: July 23, 2026
Abstract
This study explores the impact of innovations in the legal framework for independent auditing in Vietnam on auditing practices. This study used a qualitative approach, including interviews with identified stakeholders in the audit and assurance services sector in Vietnam, internal documents, and documents from external sources. The study finds that business risks still exist for foreign firms doing trading activities in Vietnam, especially when non-Big 4 auditing firms audit these firms because, in some cases, the independence of the auditors may be compromised
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