Yếu tố ảnh hưởng đến quyết định lựa chọn dịch vụ kiểm toán độc lập tại Công ty Kiểm toán Sao Việt Cần Thơ

Abstract

This article applied the theoretical model for assessing quality in auditing services proposed by Parasuraman, Zheitaml and Berry, in order to measure the degree of satisfaction of users and factors affecting the decision to choose the auditing services at Sao Viet Auditing Co. Can Tho Branch. Results from the survey and data analysis show that the decision to choose independent auditing services at the company depends on factors such as the ability to progress, attitudes and professional style, quality of auditing services, Brand prestige and reasonable price. Quality Assurance Services has the strongest impact on the selection of independent auditing services at Sao Viet Auditing Company Limited. Based on the analyzes and based on the company's development orientations, it has provided the basis for solving independent auditing services at Sao Viet Auditing Co., Ltd, Can Tho Branch. (a) Improve the quality of auditing services by improving the techniques for collecting auditing evidences and finalizing the revenue audit process; (b) Raise qualifications, capacity and experience for auditor; and (c) Develop cost options for independent auditing services.