The Factors that Affect the Auditor Independence in Financial Statements Audit in Vietnam
The Factors that Affect the Auditor Independence in Financial Statements Audit in Vietnam
This article identifies the factors that affect the auditor independence in financial statements audit in Vietnam at present, so there are some suggestions to improve the quality of financial statements audit. Using a questionnaire instrument, Viet Nam interested parties’ perceptions of the influence on auditor independence of a large set of 26 factors are elicited. Most factors have a significant influence on independence perceptions for all groups. The principal threat factors relate to audit