NHÂN TỐ ẢNH HƯỞNG ĐẾN GIÁ PHÍ KIỂM TOÁN, CHẤT LƯỢNG KIỂM TOÁN

Abstract

Recently, research on the factors affecting the audit cost and quality has been carried out by many scholars. However, from the perspective of the perception of auditors and professional staff in Vietnam, there are not many studies on this type. In this article, the author uses qualitative methods, studies related studies, analyzes, evaluates and draws conclusions to explain the topic of cost, audit quality and factors influencing audit cost and quality. At the same time, the article proposes a theoretical research model and hypotheses on this issue for further empirical studies.