This article identifies the factors that affect the auditor independence in financial statements audit in Vietnam at present, so there are some suggestions to improve the quality of financial statements audit. Using a questionnaire instrument, Viet Nam interested parties’ perceptions of the influence on auditor independence of a large set of 26 factors are elicited. Most factors have a significant influence on independence perceptions for all groups. The principal threat factors relate to audit fee, audit tenure and nonaudit service provision, while the principal enhancement factors relate to risks to auditor arising from poor-quality audit and disclosure of financial relations. |
