Analysis of audit quality in audit firms in the Southeast Region of Vietnam

Abstract

Audit quality is a determining factor in establishing trust and sustainability for businesses in the globalized business environment. It encompasses the competence of auditors, the scale of auditing firms, and whether the audit belongs to the big-four group. The quality of financial reports after auditing is evaluated from the perspective of service users and quality control agencies. However, the assessment of audit quality often relies on individual judgment. In the context of global economic integration, audit quality has become a crucial factor. Still, it requires extensive research to enhance the competitiveness of the Vietnamese auditing industry following previous audit-related incidents.