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

During the past, many scandals were happened all over the world, especially the last decade, which have intrigued the shareholder the question of auditors’ roles. Apart from this, the long term relationship between client firm and auditor has been the center of debate in almost the conservation. Numerous researches has been conducted by professional financial analyst, academic researchers and related organizations, thus whether auditor – client long term relationship is positive or nagative has to base on context basis of different factors. Under the long – term view, auditor has been discussed in different studies , but most of them relates to publicly listed companies. Less attention to auditor – client relationship in Small and Medium Enterprises (SMEs). In any countries worldwide, SMEs become key factors of national economy, contribute to the growth and the stability. If we only emphasize this study to SMEs in Vietnam, 99% of companies represent the SME, take account for more than 60% manpower all country. This is the reason why this study will focus on the effectiveness of audit quality between auditor and client firm in SMEs. In this study, I use qualitative research and semi – structured interview as a tool to search the information and data. Interviews are processed on two different interviewee group, one represent for auditors, and the other represent for client firms, which is SMEs in this study. For the purpose of strengthening and validating the quality of given researching questions, total of seven interviews were conducted. Due to some limitations of time and and cost still remain, I only focus on choosing the samples in Hanoi Vietnam. All Data structure, data analysis and conclusions are based on sumarised theories given in this study. The result indicates that a long term relationship between auditor and client is beneficial to audit quality if the risk of independence or complacency is controlled. Furthermore, the factors like experience, client – specific knowledge of auditor, ethical issues, providing of unbiased information source from customer, and the appointment auditors from client firms are also contribute to enhancing audit quality.