International Journal of Entrepreneurship (Print ISSN: 1099-9264; Online ISSN: 1939-4675)

Abstract

Factors Affecting the Audit Quality and the Competitive Capability of Auditing Enterprises in Ho Chi Minh City

Author(s): Nguyen Anh Hien, Huynh Vu Bao Tram, Doanh Thi Ngan Ha, Nguyen Chuong Thanh Huong,, Nga Phan Thi Hang

Audit is a special activity; a type of service activities is to ensure that customers using audited information can be assured and reliable about the quality of the service, the truthfulness, the right, the legal. It is full of audited information. The success of auditing enterprises depends on many factors but audit quality is one of factors that are very important. Therefore, the main objective of this study is to explore factors impacting the audit quality and the competitive capability of auditing enterprises in Ho Chi Minh City (HCMC). The researchers surveyed 800 persons related the auditing activities in HCMC (They including: 150 lecturers teaching accounting and auditing, 150 managers of auditing, 200 auditors, 50 enterprises of auditing, 150 officers working in auditing and 100 enterprises using auditing service). 19 items and 788 samples processed and Data collected from July 2018 to July 2019 in Ho Chi Minh City. The researchers get simple random sampling technique. Cronbach's Alpha and the exploratory factor analysis (EFA) which used for Structural Equation Modelling (SEM) technique and using partial least squares method. Persons’ responses measured through an adapted questionnaire on a 5- point Likert scale. The findings of the paper have factors affecting the audit quality and the competitive capability of auditing enterprises in (HCMC) with significance level 0.01.