Implementing Institution: University of Economics and Business, Vietnam National University.

Duration: 2009 - 2011

The aim of the study is to examine the efficiency of the implementation of audit services by audit firms in Vietnam

The main contents of the study are as follows:

-         Perceptions of the auditor of the role of independent audit.

-         The range of services supplied to customers.

-         Perceptions of the auditor of the audit quality.

-         The relationship between the auditor and customer.

-         Cost-benefit consideration.

The study reveals that the range of audit services is limited and there is potentials for the introduction of more value added services to the customers. The auditors should play a role as a consultant or accounting advisor rather than an “outsider” only. A low-cost strategy is also applicable to improve the demand for audit services by small and medium customers.

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