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Keywords: Audit competence
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (3): 314–335.
Published: 30 November 2022
... audit competency levels, local auditing firms in Vietnam have yet to reach regional and global standards and have not been recognised internationally (Tien and Jose, 2021). By April 2021, Vietnam had 175 audit firms operating with more than 10,615 professional employees and 2,083 auditors (Tien and Jose...
