affecting audit independence and quality. | ||||||
19 | Tax consulting services provided by DNKT do not affect affecting audit independence and quality. | 1 | 2 | 3 | 4 | 5 |
20 | The separation of the two groups of non-audit service providers and audit services by the auditing firms will not affect the independence and audit quality. | 1 | 2 | 3 | 4 | 5 |
Independent Variable – Expertise in Auditing Areas | ||||||
21 | Accounting 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 the quality of accounting estimates. audit quantity | 1 | 2 | 3 | 4 | 5 |
22 | 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 CLKT enhancement section. | 1 | 2 | 3 | 4 | 5 |
23 | An auditing firm with in-depth knowledge of a specialized field will be able to identify potential risks related to the client's business, thereby ensuring increased high CLKT | 1 | 2 | 3 | 4 | 5 |
24 | Specialization in auditing activities DNKT will ensure better service. | 1 | 2 | 3 | 4 | 5 |
Independent Variable – Internal Quality Control | ||||||
25 | Internal quality control increases the ability to detect professional misconduct to improve CLKT. | 1 | 2 | 3 | 4 | 5 |
26 | Internal quality control helps ensure KTV | 1 | 2 | 3 | 4 | 5 |
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comply with audit procedures and contribute to improving CLKT. | ||||||
27 | Internal quality control helps detect audit process deficiencies, leading to improvements. CLKT. | 1 | 2 | 3 | 4 | 5 |
28 | Internal quality control review and assessment is performed regularly and continuously to increase the system's ability to operate to increase quality. audit quantity | 1 | 2 | 3 | 4 | 5 |
29 | The implementation of internal quality control for each audit engagement appropriately through control policies and procedures, including quality direction, monitoring and inspection, will ensure and improve quality | 1 | 2 | 3 | 4 | 5 |
Independent variable – Auditor professional competence | ||||||
30 | Auditors have high knowledge and expertise, have relevant practice certificates, helping to perform better audits, improve quality | 1 | 2 | 3 | 4 | 5 |
31 | Auditors who are regularly trained and updated with knowledge appropriate to the actual work will increase their ability to assess audit risks and detect errors in financial statements, contributing to provide better service. | 1 | 2 | 3 | 4 | 5 |
32 | If the auditor is able to self-study and improve knowledge related to accounting, auditing and the fields in which the client operates, the audit quality will be guaranteed and improved. High. | 1 | 2 | 3 | 4 | 5 |
33 | KTV at accounting firms have a complete recruitment process, | 1 | 2 | 3 | 4 | 5 |
Closely will have better professional capacity, bring Higher CLKT. | ||||||
Independent Variable – Auditor Personal Attributes | ||||||
34 | Signing a commitment of independence for each client before conducting an audit makes the auditor comply. better independence, contributing to improving CLKT. | 1 | 2 | 3 | 4 | 5 |
35 | The independence of the auditor from the client in the assessment Audit evidence will contribute to improving the quality of audit. | 1 | 2 | 3 | 4 | 5 |
36 | Assess the reliability of information provided by clients to a certain extent through professional skepticism and due care to enhance high CLKT | 1 | 2 | 3 | 4 | 5 |
37 | Auditors who are inquisitive and eager to learn tend to provide higher quality in detecting errors, thus providing independent audit quality. better level | 1 | 2 | 3 | 4 | 5 |
38 | Awareness of compliance with professional ethics standards, the The principles and professional regulations of the auditor will enhance the quality of audit. | 1 | 2 | 3 | 4 | 5 |
39 | KTV has professional working method will help improve quality | 1 | 2 | 3 | 4 | 5 |
Quality of financial statement audit services of independent auditing companies in Binh Duong province | ||||||
40 | Auditing companies provide auditing services that meet the requirements. requirement to detect and report material misstatements in the financial statements. | 1 | 2 | 3 | 4 | 5 |
41 | DNKT provides auditing services in compliance with the Standards. | 1 | 2 | 3 | 4 | 5 |
Auditing standards and legal regulations on auditing maths. | ||||||
42 | DNKT provides auditing services with a team of professional and qualified auditors. high subject | 1 | 2 | 3 | 4 | 5 |
43 | Auditing companies provide auditing services with leadership capacity. effective leadership and management of the Board of Directors. | 1 | 2 | 3 | 4 | 5 |
Part II: Personal information of survey respondents
Full name: ......................................................................................................................................
Work unit: ............................................................................................................
(Please mark in your choice)
1. About gender:
Male
Female
2. Highest position ever held in the auditing industry
Audit assistant
Audit Team Leader/Supervisor
Audit manager
Partner/ Director
3. Number of years of experience in the field of auditing
Under 1 year
From 1 year to less than 3 years
From 3 years to less than 5 years
From 5 years or more
4. Have a professional certificate related to auditing (CPA, ACCA, ICAEW, ACA)
Yes
No
Thank you very much!
APPENDIX 5: LIST OF SURVEY SUBJECTS
STT
Full name | Work unit | |
1. | Le Hoai Phuong | U&I Auditing Company Limited |
2. | Ho Manh Con | U&I Auditing Company Limited |
3. | Duong Thu Trang | U&I Auditing Company Limited |
4. | Nguyen Thi Thuy Linh | U&I Auditing Company Limited |
5. | Le Nguyen The Cuong | U&I Auditing Company Limited |
6. | Truong Phuc Khai | U&I Auditing Company Limited |
7. | Ta Thi Minh Hoa | U&I Auditing Company Limited |
8. | Pham Thi Minh Thu | U&I Auditing Company Limited |
9. | Nguyen Thi Thuy Uyen | U&I Auditing Company Limited |
10. | Le Mau Phuong | U&I Auditing Company Limited |
11. | Tran Thuy Duong | U&I Auditing Company Limited |
12. | Pham Nguyen Truong Paint | U&I Auditing Company Limited |
13. | Le Thanh Thai | U&I Auditing Company Limited |
14. | Pham Ngoc Anh | U&I Auditing Company Limited |
15. | Pham Minh Tan | U&I Auditing Company Limited |
16. | Kha Bao Han | U&I Auditing Company Limited |
17. | Nhu Duc Truong | U&I Auditing Company Limited |
18. | Pham Manh Tuan | U&I Auditing Company Limited |
19. | Pham Manh Tuan | U&I Auditing Company Limited |
20. | Nguyen Thi Thu Huong | U&I Auditing Company Limited |
21.
Nguyen Thi Xuan | U&I Auditing Company Limited | |
22. | Nguyen Canh | DFK Auditing Company Limited Vietnam – Branch Binh Duong branch |
23. | Tran Thi Thanh Xuan | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
24. | Dang Thi Thuy Trang | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
25. | Pham The Hung | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
26. | Nguyen Tien Dung | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
27. | Vu Van Sang | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
28. | Nguyen Thanh Tuan | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
29. | Nguyen Anh Tuan | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
30. | Nguyen Luong Nhan | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
31. | Le Dinh Huyen | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
32. | Nguyen Thi Minh Tam | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
33. | Bui Van Bong | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
34. | Pham Thi Quynh Dung | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
35.
Nguyen Ngoc Tinh | DFK Auditing Company Limited Vietnam – Binh Duong Branch | |
36. | Trinh Hong Khanh | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
37. | Pham Duc Thang | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
38. | Phan Duc Danh | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
39. | Do Thi Anh Tuyet | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
40. | Nguyen Nhu Tien | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
41. | Nguyen Hong Quang | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
42. | Duong Thi Thao | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
43. | Hoang Van Anh | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
44. | Tran Thi Nguyet | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
45. | Nguyen Van Dung | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
46. | Tran Thanh Phuong | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
47. | Nguyen Thi Hue | DFK Auditing Company Limited Vietnam – Binh Duong Branch |
48. | Nguyen Hoang Ha | DFK Auditing Company Limited Vietnam – Branch |