Financial Statement Audit Quality - Research at Credit Institutions in Vietnam

A financial report is a report that fully presents the financial status and profitability of a business to interested people. Credit institutions in Vietnam are required to prepare honest and reliable financial reports to serve as a basis for effective decision-making by stakeholders. However, the quality of auditing financial reports of credit institutions in Vietnam has been a topic of concern recently. In this article, the author explores the current status of audit quality of financial statements of credit institutions in Vietnam; from there, propose a number of measures to improve the quality of auditing financial statements of credit institutions in the coming time.