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 expertise,
qualifications of auditors, experience, time audit, quality control procedures, and process of
auditing. The empirical findings used to enhance the quality of the audit for audit firms.
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ts of testing hypotheses
Hypotheses
The statistical
meaning or real
meaning
(H1): Experience has the same effect (+) with improving of the
auditors’ behavior in the direction of responding to changes in the
quality of audit.
Yes
(H2): Independence has the same effect (+) with improving of the
auditors’ behavior in the direction of responding to changes in the
quality of audit.
Yes
(H3): Attitude of auditors has the same effect (+) with improving
the auditors’ behavior in the direction of responding to changes in
the quality of audit.
Yes
(H4): Quality control procedures works in the same direction (+)
with the improvement of the auditors’ behavior in the direction of
responding to changes in the quality of audit..
Yes
(H5): Process of auditing has the same effect (+) with the
improvement of the auditors’ behavior in the direction of
responding to changes in the quality of audit..
Yes
537
Hypotheses
The statistical
meaning or real
meaning
(H6): Industry expertise have the same effect (+) with the
improvement of the auditors’ behavior in the direction of
responding to changes in the quality of audit..
Yes
(H7): Qualifications of auditors have the same impact (+) with
improving of the auditors’ behavior in the direction of responding
to changes in the quality of audit..
Yes
(H8): Time audit have the same effect (+) with the improvement of
the auditors’ behavior in the direction of responding to changes in
the quality of audit..
Yes
Source: Authors’ analyses
4. Conclusions and Policy Implications
Through the testing of the research model, it can be confirmed that there are eight
factors affecting the efficiency of the auditors’ behavior to the quality of audit of audit firms
at Ho Chi Minh city in order from high to low as follows:
Independent variables Absolute value
Attitude of auditors 0.386
Independence 0.278
Industry expertise 0.271
Qualifications of auditors 0.229
Experience 0.133
Time audit 0.126
Quality control procedures 0.114
Process of auditing 0.110
Source: Authors’ analyses
Derived from the results of testing the above research model, the authors give some
policy implications to improve the auditors’ behavior to the quality of audit of audit firms
at Ho Chi Minh city as follows:
First, attitude of auditors, the factor with the highest level of impact in the model
(β=0,386), this tell us “the setting the goal code of ethics is the most important issue for
auditors”, so the professional association should provide more specific guidance aattitude of
professional auditors to help auditing firms build the working environment as well as the
link between auditors and leaders, to cultivate attitudes professional skepticism.
There are seminars or training related to professional skepticism, where the
professional association or auditing firms should regularly hold seminars or training related to
538
professional skepticism. Auditors have the opportunity to share as well as learn experience.
Understanding the professional skepticism in the audit is not easy, the correct use of
professional skepticism is more difficult and the process of manipulating and promoting
professional skepticism needs a long time. The study of factors affecting professional
skepticism is necessary to contribute to improving the quality of auditing today.
Secondly, the independence, according to the auditing standards, auditors must
always be independent. Auditors are not allowed to audit for clients whose auditors have
relations about family or economic. Independence is principle of auditing. This is considered
a necessary condition for auditing firms to achieve their objectives in auditing.
Thirdly, for the industry expertise, auditors must accumulate experience in each
specific field so that they can understand the business sector of the enterprise they are
auditing. Auditing first should pay attention to the recruitment and training of qualified
employees in the industry to meet the auditing needs of each type of enterprise. During the
working time at the company, the auditors must be constantly trained through the work
process and courses.
Finally, for the qualifications of auditors, experience, time audit, quality control
procedures, process of auditing, The auditing firms should be organized some courses so
that auditors can catch up and adapt to modern IT applications, with modern auditing tools
to meet the increasing demands of the work. The auditors need to be trained and fostered so
as to firmly grasp the new auditing cycle and programs set up on the basis of technology and
digital; Proficiency in auditing software, understanding of the process and how to synthesize
accounting information, how to prepare and present financial statements in accordance with
financial reporting standards in the context of digital age.
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