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for 270 auditors who now work at audit firms in Vietnam. The results of the research showed that factors affecting the … research showed that factors affecting the organizational structure of audit firms in Vietnam are unobvious. …
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introducing a theoretical framework for auditors' independence in Vietnam, providing the basis for further research. As a result …
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In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in …-audit services and auditor independence over different time and space. The auditing industry in Vietnam is still in a burgeoning … operating in Vietnam market. …
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