High audit fees will create more motivation for auditors to detect and correct material errors in financial statements, thus helping to improve audit quality.
Audit fees are appropriate to the volume of work and complexity of the audit work to ensure better audit quality.
Due to the competition between auditing firms, lowering audit fees to a reasonable level will not affect audit quality.
Auditing companies that establish hourly fee frameworks for each employee level will improve audit quality.
Audit fees of a client over 15% of the total revenue of the auditing firm will affect the independence of the auditor and the quality of the audit.
The audit fee level ensures the income expectations of the auditing firm, which will contribute to improving the audit quality.
Other ................................................................................................................................
5. According to experts, which of the following factors measuring the audit tenure affects the quality of financial statement audit services of independent auditing companies in Binh Duong province?
Short audit tenure reduces the financial dependence of the audit firm on the client, thus improving the quality of financial statement audits.
Short audit term, auditors are less bored because they audit the same company, so they are less subjective about risks, thus improving the quality of financial statement audits.
The shorter the audit tenure, the more appropriate professional skepticism is maintained and thus increases the quality of financial statement audits.
Auditors in charge of auditing the same client for 3 consecutive years or less will be less influenced by the client on the auditor, leading to increased quality of financial statement audits.
Other ................................................................................................................................
6. According to experts, which of the following factors measures the scope of non-audit services that affect the quality of financial statement audit services of independent auditing companies in Binh Duong province?
Non-audit services contribute to increasing the Auditor's knowledge of the client, thereby increasing the ability to detect errors in the financial statements and improving audit quality.
Management consulting services provided by auditing firms do not affect audit independence and quality.
Tax consulting services provided by auditing firms do not affect the independence and quality of audits.
The separation of the two groups providing non-audit services and audit services by auditing firms will not affect the independence and quality of audits.
Other ................................................................................................................
7. According to experts, which of the following factors measures the scope of expertise in auditing fields that affects the quality of financial statement auditing services of independent auditing companies in Binh Duong province?
Auditing firms with in-depth understanding of the client's specialized field will be able to assess the reasonableness of accounting estimates, thereby contributing to improving accounting quality.
Auditing firms with in-depth understanding of the client's specialized field will be able to assess the reasonableness of the presentation and disclosure of financial information, thereby contributing to improving audit quality.
Auditing firms with in-depth knowledge of specialized fields will be able to identify potential risks related to the client's business, thereby ensuring audit quality.
Specialization in auditing activities of auditing firms will ensure better service provision.
Other ................................................................................................................
8. According to experts, which of the following factors measuring internal quality control affects the quality of financial statement audit services of independent auditing companies in Binh Duong province?
Internal quality control increases the ability to detect professional errors to improve quality of work.
Internal quality control helps ensure that auditors comply with audit procedures and contributes to improving audit quality.
Internal quality control helps detect deficiencies in the audit process, helping to improve audit quality.
Regular and continuous internal quality control review and assessment increases the system's operational capacity to improve quality.
Implementing appropriate internal quality control for each audit engagement through control policies and procedures, including guidance, supervision and quality control, will ensure and enhance audit quality.
Other ................................................................................................................
9. According to experts, which of the following factors measures the professional capacity of auditors affecting the quality of financial statement auditing services of independent auditing companies in Binh Duong province?
Auditors have high knowledge and expertise, have relevant practice certificates, help to perform better audits, and improve audit quality.
Auditors who are regularly trained and updated with knowledge appropriate to the actual work will increase their ability to assess audit risks, detect errors in financial statements, and contribute to providing better services.
If the auditor is able to research and improve knowledge related to accounting, auditing and the fields in which the client operates, then the audit quality is guaranteed and improved.
Auditors at auditing firms with a complete and strict recruitment process will have better professional capacity, bringing higher audit quality.
Other ................................................................................................................
10. According to experts, which of the following factors measures the personal attributes of the Auditor that affect the quality of financial statement audit services of independent auditing companies in Binh Duong province?
Signing a commitment on independence for each client before conducting an audit makes the auditor better comply with independence, contributing to improving audit quality.
The independence of the auditor from the client in evaluating audit evidence will contribute to improving audit quality.
Assess the reliability of information provided by clients to a certain extent through professional skepticism and appropriate caution to improve audit quality.
Auditors who are curious and eager to learn tend to provide higher quality in detecting errors, so the quality of independent audits is also better provided.
Awareness of compliance with professional ethics, principles and regulations of auditors will improve audit quality.
A technician with a professional working method will help improve customer service quality.
Other ................................................................................................................................
11. According to experts, which of the following factors measures the quality of financial statement auditing services of independent auditing companies in Binh Duong province?
Auditing firms provide auditing services that meet the requirements of detecting and reporting material errors in financial statements.
Auditing enterprises provide auditing services in compliance with Auditing Standards and legal regulations on auditing.
DNKT provides auditing services with a team of professional, capable and highly qualified auditors.
Auditing companies provide auditing services with effective leadership and management capacity of the Board of Directors.
Other ................................................................................................................
Thank you experts.
Wishing you good health and success!
APPENDIX 3: SUMMARY OF EXPERT OPINIONS
STT
Observation variable | Agree | Disagree | |||
Number (People) | Rate (%) | Number (People) | Rate (%) | ||
Scale | |||||
1 | Large-scale audit firms are often rated (by the market) as having higher quality than small-scale audit firms. small tissue | 5 | 100 | 0 | 0 |
2 | Accounting firms with more clients are under more economic pressure and will be motivated to maintain their reputation, so they tend to provide higher CLKT. | 5 | 100 | 0 | 0 |
3 | DNKT has a team of highly specialized technicians to ensure the provision of quality services. better. | 4 | 80 | 1 | 20 |
4 | DNKT applying modern information technology will contribute to improving CLKT. | 5 | 100 | 0 | 0 |
5 | A good operating history of an auditing firm will serve as a basis for service provision. better quality | 4 | 80 | 1 | 20 |
6 | The longer the business has been in operation, the more it will be the basis for providing information. higher quality service | 5 | 100 | 0 | 0 |
Fees | |||||
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7
High audit fees will create more motivation for auditors to detect and correct material errors in financial statements, thus helping to improve audit quality. audit quantity | 5 | 100 | 0 | 0 | |
8 | Audit fees are appropriate to the volume of work and complexity of the audit work to ensure Better CLKT. | 4 | 80 | 1 | 20 |
9 | Due to the competition among auditing firms, lowering audit fees to a reasonable level will not affect CLKT. | 4 | 80 | 1 | 20 |
10 | If the accounting firm establishes an hourly fee framework for each employee level, it will improve quality. audit | 4 | 100 | 0 | 0 |
11 | Audit fees of a client exceeding 15% of the total revenue of the auditing firm will affect the independence of the auditor and the quality of the audit. maths. | 4 | 80 | 1 | 20 |
12 | The audit fee level ensures that the audit firm's income expectations will contribute to improving audit quality. maths. | 4 | 80 | 1 | 20 |
Audit term | |||||
13
Short audit tenure reduces the audit firm's financial dependence on the client, thus improving audit quality. Financial statements. | 5 | 100 | 0 | 0 | |
14 | Short audit tenure, auditors are less bored because they audit the same company, so they are less subjective about risks, thus improving quality. Financial statement audit | 4 | 80 | 1 | 20 |
15 | The shorter the audit tenure, the more appropriate professional skepticism is maintained, thus increasing Financial statement audit quality. | 5 | 100 | 0 | 0 |
16 | Auditors in charge of auditing the same client for 3 consecutive years or less will be less affected by the client's influence on the auditor, leading to increased Financial statement audit quality. | 4 | 80 | 1 | 20 |
Non-audit services | |||||
17 | Non-audit services contribute to increasing the auditor's knowledge of the client, thereby increasing the ability to detect errors in the financial statements and improve audit quality | 5 | 100 | 0 | 0 |
18 | Management consulting services by DNKT supply does not affect the | 4 | 80 | 1 | 20 |