Auditors’ Behavior Impact on The Quality of Auditing - Experimental Research in Hochiminh City
Auditors’ Behavior Impact on The Quality of Auditing - Experimental Research in Hochiminh City
Auditing is valued for its ability to provide independent assurance of the credibility of accounting information, which improves resource allocation and contracting efficiency. This article identifies the auditor's behavior affecting the quality of the audit. It also measures the impact of each of the auditor's actions on the quality of the audit activity. The results of the model have eight factors that affect the quality of the audit, those are the attitude of auditors, independence, industry