This article aims to find out the current situation of external management for independent audit activities in Vietnam, which is mainly about the level of compliance with standards or commitments to related parties and reporting to the Securities and Exchange Commission. In addition, the article discusses the development strategy of accounting and auditing in Vietnam until 2030, including necessary activities to enhance the role of state management in independent audit activities in Vietnam
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.