TAILIEUCHUNG - Determinants influencing the quality of auditing accounting estimates: empirical evidence of VietNam

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City. | The International Conference on Economics ICE 2024 Hung Vuong University of Ho Chi Minh City Vietnam March 18th 2024 DETERMINANTS INFLUENCING THE QUALITY OF AUDITING ACCOUNTING ESTIMATES EMPIRICAL EVIDENCE OF VIETNAM Pham Huy Hung Abstract This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects including auditors audit assistants and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City. By quantitative research method the results indicate that there are 3 main determinants that affect the quality of auditing accounting estimates in descending order including Auditor s professional skepticism The effectiveness of internal control related to accounting estimates Macroeconomic environment. Based on the research results a number of recommendations are made to stakeholders to increase the quality of auditing accounting estimates. The results of the study may also be useful for developing countries where socio-economic conditions and the development of the audit profession are similar to those of Vietnam in terms of improving the quality of independent audit activities in general and the quality of auditing accounting estimates in particular. Keywords Auditing quality accounting estimates Vietnam. 1 INTRODUCTION Over the past 30 years Vietnam s independent auditing industry has continuously grown developed and affirmed its position and role in the development of the economy and the expansion of international integration of the country. Independent auditing activities have been gradually publicized and transparent economic and financial information of firms and economic organizations contributing to detecting and preventing violations of the law healthy investment environment and promoting the development of capital markets. In addition to the achievements independent audit activities also encounter .

• Kế toán - Kiểm toán
• Auditing quality
• Accounting estimates
• Macroeconomic environment
• Audit assistants
• Audit quality of accounting estimates
• Assurance services
• Financial statement auditing
• Auditing services
• Auditing business processes
• Auditing internal control
• Quality control
• Finance accounting and Auditing
• Quality of service
• Quality of training
• Quality of accounting and auditing
• Technology revolution 4 0
• Customer satisfaction
• Professional conduct
• Audit quality of financial statements
• Listed businesses
• Auditing firm size
• Quality control procedures
• Price of auditing
• The auditing company
• Auditing the revenue cycle
• Auditing cash
• Marketable securities
• Activities required
• Completing a quality audit
• Auditing debt obligations
• Audit planning
• Internal control
• Professional ethics
• Internal audit
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Financial statements
• Advanced topics concerning complex auditing judgments
• Behavior of auditors
• Industry expertise
• Qualifications of auditors
• Process of auditing
• Audit activity
• Corporate governance
• Audit quality
• Professional liability
• The audit opinion formulation process
• Professional auditing standards
• Ethical decisions
• Summary of Phd thesis
• Impact of internal auditing quality
• Earning management
• Listed companies in Vietnam
• Listed companies
• Investor sentiment
• Earnings response
• Information asymmetry
• Signaling theory
• The risk of fraud
• Internal control over financial reporting
• Management’ s responsibilities
• Financial information
• International auditing standards
• Audited financial information
• Financial statements audit
• Poor quality audit
• Banking services
• Modeling for quality assurance
• BIDV's e banking services
• Counter services
• Service quality variable
• Audit of financial statement
• FDI enterprises
• Auditee’s characteristics
• Audit market
• Audit service quality
• Financial statement audit
• SERPERF model
• Macroeconomic management tools
• Audit organization
• Professional skepticism
• Exploratory Factor Analysis (EFA)
• Confirmatory Factor Analysis (CFA)
• Structural Equation Modeling (SEM)
• Listed construction companies
• Committee of Sponsoring Organizations (COSO)
• Quality of Internal Control (ICQ)
• Information and Communication (IC)
• Audit tenure
• Audit rotation
• Audit firms
• Company size
• Governmental auditing institutions
• Performance audit
• Quality management mechanism
• Job satisfaction
• Improve performance audit
• Power quality on building G5
• Universitas Muhammadiyah Yogyakarta
• Electrical power quality
• Load imbalances in the building G5
• The average voltage fluctuations
• Prices
• Quality Perception
• Psychological Perspective
• Consumers Pay
• Systems and Farmers
• Sustainable Intensification