Results of auditing financial statements are one of the important bases to help investors make appropriate and financial decisions. This requires that the audited financial statements must improve the quality, especially ensure the truthfulness and accurately reflect the business situation of the enterprises. Therefore, the objective of this study is to explore the determinants affecting the quality of auditing financial statements of independent auditing companies in Ho Chi Minh City (HCMC). The researchers surveyed 450 customers using the auditing financial statements of independent auditing companies in HCMC. They answered 15 questions and 425 samples processed. The data collected from December 2018 to January 2019 in HCM. Simple random sampling technique. The data analyzed Cronbach’s Alpha and the exploratory factor analysis (EFA), which used for Structural Equation Modelling (SEM) technique. Customers’ responses measured through an adapted questionnaire on a 5-point Likert scale. Finally, the findings of the paper have three factors affecting the quality of auditing financial statements of independent auditing companies in HCMC with significance level 0.01.
This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License