Determinants influencing the quality of auditing accounting estimates: empirical evidence of VietNam

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

Từ khóa: Auditing quality, Accounting estimates, Macroeconomic environment, Audit assistants, Audit quality of accounting estimates