AUDIT JUDGMENT: AN EMPIRICAL STUDY IN HO CHI MINH CITY

Tóm tắt

This study investigates the influence of four key factors - professional competence, audit fees, auditor independence, and external motivation - on the professional judgment of independent auditors in the context of financial statement audits in Ho Chi Minh City, Vietnam. Using survey data from 299 auditors, the study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 to analyze the relationships among variables. The findings reveal that both professional competence, auditor independence and external motivation significantly and positively influence the quality of professional judgment. Professional competence, encompassing technical knowledge, practical skills, and professional skepticism, enhances auditors’ ability to interpret evidence and make sound decisions. External motivation, such as reward systems and societal contributions, also exerts a positive impact, though it must be carefully managed to preserve auditor objectivity. The study recommends that auditing firms prioritize strengthening auditor independence, invest in continuous professional development, and implement well-balanced motivational frameworks to enhance audit quality. These insights contribute to both the academic understanding and practical improvement of professional judgment in financial auditing.