International Journal of Advanced Multidisciplinary Research and Studies
Volume 3, Issue 3, 2023
Evaluation of the differences in audit service quality: Assurance in local independent auditing firms
Author(s): Vu Thi Ngoc Huyen, Nguyen Van Hau
One profession that is distinguished by tightly related legal numbers, papers, and audit reports is auditing. In addition to data accuracy, audit work must also be truthful, impartial, transparent, and adhere to the principles. Small inaccuracies or omissions in audited reports or invoices can have a detrimental impact on both the client company and the audit firm. The main objective of this study was to identify, analyze, and measure the audit service quality: assurance in local independent auditing firms in Hanoi through qualitative and quantitative research methods. Based on an overview of previous studies and experts' opinions, the study has identified, analyzed, and measured four attributes of audit service quality: assurance in local independent auditing firms in Hanoi. There is no statistically significant difference in the level of audit quality: assurance in local independent auditing firms in Hanoi between participants of these different genders, these different job positions, and these three groups of work experiences. Based on the findings, some recommendations are given for local independent auditing firms to improve the quality of their audit services.
Keywords: Service Quality, Audit Service, Audit Firm, Assurance
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