The development of the financial market requires transparency and honesty of financial information.Information in financial reporting will directly or indirectly affect the rights or decisions of investors.Independent auditors have a very important role bondi 2 seater sofa in assessing the honesty and reasonableness of financial reporting of enterprises, but there are still risks.
This article focuses on determining factors affecting audit quality in Vietnamese listed companies, in the context of many cases related to the quality of audits of financial reporting of listed companies on the Vietnamese stock exchange in 2023.The article uses quantitative research methods stor trebolle and multivariate regression analysis.Through survey data, the article identifies 5 factors affecting the quality of audits of Vietnamese listed companies, including: Size of the audit firm; Level of expertise of auditors; Quality control procedures at the audit firm; Auditing fees; Scope of services provided by the audit firm.
From the findings of the study, the article makes some recommendations to improve the quality of financial statement audits of companies on the Vietnamese stock exchange.