Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013

In recent years, researchers have had many discussions around issues related to quality auditing financial statements. The main cause is believed to be due to the bankruptcy of a row of large corporations not only in Vietnam but also in the world while according to their financial reports; the company has always been profitable. This led to a severe impact on the interests of investors, shareholders and employees. Therefore, this study will analyze the factors that affect audit quality and the status of the current audit quality. In addition, it will summarize the literature on audit and audit quality, and some research results of other researchers. It is factors such as, auditor tenure, the size of firm, professional knowledge, and professional ethics. Through quantitative methods and qualitative methods, results showed that these factors have a significant impact and can improve the quality of audited financial statements. Finally, research can provide some recommendations to solve certain problems.