Nguyen Hoang Tien; Tran Minh Thuong; Le Doan Minh Duc; … - In: Cogent business & management 6 (2019), pp. 1-14
In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence...