Factors affecting the quality of financial statement audit services: The case of Vietnam

Abstract

This study was conducted to assess the impact of factors on the quality of auditing services of financial statements from the perspective of auditing clients in Vietnam. The article uses the quantitative research methods. The results of analyzing 182 survey samples from audit customers and performing regression analysis show that there are 5 factors affecting the quality of audit services in descending order, including: Ability to meet the needs of customers; Service capacity; Reliability; Tangible means; and Sympathy. Based on the research results, a number of recommendations are made to stakeholders to improve the quality of financial statement audit services for independent auditing companies in Vietnam.