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. | The International Conference on Economics ICE 2024 Hung Vuong University of Ho Chi Minh City Vietnam March 18th 2024 DETERMINANTS INFLUENCING THE QUALITY OF AUDITING ACCOUNTING ESTIMATES EMPIRICAL EVIDENCE OF VIETNAM Pham Huy Hung Abstract 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. By quantitative research method the results indicate that there are 3 main determinants that affect the quality of auditing accounting estimates in descending order including Auditor s professional skepticism The effectiveness of internal control related to accounting estimates Macroeconomic environment. Based on the research results a number of recommendations are made to stakeholders to increase the quality of auditing accounting estimates. The results of the study may also be useful for developing countries where socio-economic conditions and the development of the audit profession are similar to those of Vietnam in terms of improving the quality of independent audit activities in general and the quality of auditing accounting estimates in particular. Keywords Auditing quality accounting estimates Vietnam. 1 INTRODUCTION Over the past 30 years Vietnam s independent auditing industry has continuously grown developed and affirmed its position and role in the development of the economy and the expansion of international integration of the country. Independent auditing activities have been gradually publicized and transparent economic and financial information of firms and economic organizations contributing to detecting and preventing violations of the law healthy investment environment and promoting the development of capital markets. In addition to the achievements independent audit activities also encounter .
