Auditors’ behavior impact on the quality of auditing - Experimental research in Hochiminh city

ts of testing hypotheses Hypotheses The statistical meaning or real meaning (H1): Experience has the same effect (+) with improving of the auditors’ behavior in the direction of responding to changes in the quality of audit. Yes (H2): Independence has the same effect (+) with improving of the auditors’ behavior in the direction of responding to changes in the quality of audit. Yes (H3): Attitude of auditors has the same effect (+) with improving the auditors’ behavior in the direction of responding to changes in the quality of audit. Yes (H4): Quality control procedures works in the same direction (+) with the improvement of the auditors’ behavior in the direction of responding to changes in the quality of audit.. Yes (H5): Process of auditing has the same effect (+) with the improvement of the auditors’ behavior in the direction of responding to changes in the quality of audit.. Yes 537 Hypotheses The statistical meaning or real meaning (H6): Industry expertise have the same effect (+) with the improvement of the auditors’ behavior in the direction of responding to changes in the quality of audit.. Yes (H7): Qualifications of auditors have the same impact (+) with improving of the auditors’ behavior in the direction of responding to changes in the quality of audit.. Yes (H8): Time audit have the same effect (+) with the improvement of the auditors’ behavior in the direction of responding to changes in the quality of audit.. Yes Source: Authors’ analyses 4. Conclusions and Policy Implications Through the testing of the research model, it can be confirmed that there are eight factors affecting the efficiency of the auditors’ behavior to the quality of audit of audit firms at Ho Chi Minh city in order from high to low as follows: Independent variables Absolute value Attitude of auditors 0.386 Independence 0.278 Industry expertise 0.271 Qualifications of auditors 0.229 Experience 0.133 Time audit 0.126 Quality control procedures 0.114 Process of auditing 0.110 Source: Authors’ analyses Derived from the results of testing the above research model, the authors give some policy implications to improve the auditors’ behavior to the quality of audit of audit firms at Ho Chi Minh city as follows: First, attitude of auditors, the factor with the highest level of impact in the model (β=0,386), this tell us “the setting the goal code of ethics is the most important issue for auditors”, so the professional association should provide more specific guidance aattitude of professional auditors to help auditing firms build the working environment as well as the link between auditors and leaders, to cultivate attitudes professional skepticism. There are seminars or training related to professional skepticism, where the professional association or auditing firms should regularly hold seminars or training related to 538 professional skepticism. Auditors have the opportunity to share as well as learn experience. Understanding the professional skepticism in the audit is not easy, the correct use of professional skepticism is more difficult and the process of manipulating and promoting professional skepticism needs a long time. The study of factors affecting professional skepticism is necessary to contribute to improving the quality of auditing today. Secondly, the independence, according to the auditing standards, auditors must always be independent. Auditors are not allowed to audit for clients whose auditors have relations about family or economic. Independence is principle of auditing. This is considered a necessary condition for auditing firms to achieve their objectives in auditing. Thirdly, for the industry expertise, auditors must accumulate experience in each specific field so that they can understand the business sector of the enterprise they are auditing. Auditing first should pay attention to the recruitment and training of qualified employees in the industry to meet the auditing needs of each type of enterprise. During the working time at the company, the auditors must be constantly trained through the work process and courses. Finally, for the qualifications of auditors, experience, time audit, quality control procedures, process of auditing, The auditing firms should be organized some courses so that auditors can catch up and adapt to modern IT applications, with modern auditing tools to meet the increasing demands of the work. 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