<p>The development of a market economy, especially the financial markets is asking for transparency and truthfulness of the financial information with high quality. The information in the financial statements will impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This study focuses on analyzing the factors affecting the quality of financial statements audit in enterprises. The analytical methods used in this study are: factor analysis method to explore and test the Cronbach's alpha coefficient for the construction and testing of measuring scales. Moreover, linear structural modeling method (Structural Equation Modeling SEM) is used to test the reliability and value of discrimination, convergence, unitary of the concept and scale of research. The study results showed that occupational qualification is an important factor affecting the audit quality in the establishment of the business financial statements and legal environment factors, factors belonging to business, factor of independence, factors of quality control system of audit firm.</p>

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Local civil servants are those who directly deal with the people's requests, guaranteeing their lawful rights and interests in accordance with the law. In each country, they play a really crucial role in the implementation of state policies and political goals at the grassroots level. The performance of governmental agencies heavily depends on the working capacity of the contingent of local civil servants, which is confirmed by many researchers. Therefore, this research focuses on analyzing the working capacity of Vietnamese local civil servants through such contents as the occupational practice capacity, the Sense and Responsibility for the work, the Attitude to serve the people, and the Additional capacity. On the basis of analyzing the criteria of the civil servant's capacity, the authors designed the questionnaire and conducted a survey of people's opinions on the working capacity of civil servants in governmental agencies representing all three provinces of Vietnam which are Hai Phong, Hue, and Can Tho. The survey was conducted selectively, in which the people answering the questions were the residents who had contacted and worked with civil servants at local government agencies more than 5 times. The research results show that the people assessed the occupational practicing capacity as the factor the most powerfully affecting the working capacity of civil servants, followed by the Attitude to serve the people and the Sense and Responsibility for the work, respectively, and finally is Additional capacity. From the above research results, the authors propose a number of suitable solutions to improve the quality of local civil servants in Vietnam. The solutions include: (1) Strengthening professional retraining for civil servants; (2) Regularly raising awareness of working sense and responsibilities and service attitude of civil servants; (3) Providing civil servants with basic knowledge and skills in foreign languages and information technology to well perform professional tasks.

In each country, civil servants are identified as the labor force exercising the state power to manage social development, so their quality is often clearly defined with general requirements in line with the characteristics of the civil service and the specific ones of each industry. In Vietnam, the quality standards for civil servants are clearly defined in the Law on Cadres and Civil Servants in 2008, with general provisions applicable to all of them in the state apparatus. Based on this Law, all industries have their regulations on the quality of civil servants by their characteristics. In this study, we focus on analyzing the quality of professional civil servants in the Home Affairs sector according to its standards based on issued legal regulations, including Political quality, Professional qualifications, Working capacity, and Work results. In this study, a qualitative method is employed to collect secondary documents combined with a quantitative one to conduct a direct survey of 500 managers from the Departments of Home Affairs in 12 provinces representing three provinces of Vietnam.

There are many factors affecting the quality of faculty that numerous researchers mentioned, analyzed and pointed out the different degrees of influence. The paper studies external factors affecting the quality of faculty such as Political regime, Management mechanism and Salary regime. These three factors have been existing in each country and make a different impact on the quality of faculty creating the unique characteristics of each country. The author builds a theoretical framework for research on the above-mentioned three ones and conduct a direct survey of 400 lecturers from 10 universities in Hanoi -the capital city of Vietnam. The survey is selectively done, in which its surveyed subjects are lecturers with doctorate or higher and their working time from 5 years or more. Through secondary data collected from published documents combined with those gained from direct investigations and surveys, the author contributes to clarifying the impact of the abovementioned factors on the quality of Vietnamese faculty. From that result, he proposes a number of workable solutions on the policies with the hope of providing leaders and managers with scientific arguments so that they have more sound bases to appropriately adjust their policies to satisfy the essential needs of lecturers, which helps them have more opportunities to create and maximize their capacity. That also contributes to completing the policies on developing a team of high-quality Vietnamese faculty meeting the requirements of higher education in the modern and integrated social context.