AUDITING FIRM'S OPERATION QUALITY, COMPETITIVE CAPACITY AND INTERNATIONAL INTEGRATION IN VIETNAM

Along with the development of market economy, in Vietnam, independent auditing activities have been formed, developed and increasingly become essential needs for business activities of enterprises. The aim of this paper is investigate competitive advantage of independent auditing firms during international integration process in Vietnam. The results suggested that the orientation fully open accounting services and auditing market in Vietnam has created many opportunities for auditing business development, while posing challenges for businesses, enhancing operation quality and improving competitive advantage - is determined to be vital issues to survival and development of Vietnamese auditing enterprises.