© IJARW | ISSN (O) - 2582-1008 May 2023 | Vol. 4 Issue. 11 www.ijarw.com IJARW1887 International Journal of All Research Writings 117 SOME SOLUTIONS TO IMPROVE THE QUALITY OF AUDIT SERVICES IN VIETNAM Nguyen Thi Thu Thu Thai Nguyen University of Economics and Business Administration, Vietnam ABSTRACT Auditing services in Vietnam in recent years have made strong development steps and made important contributions to the country's economic development. In the current new context with the requirements of deeper international economic integration, increased application of information technology and digital transformation, audit services have many opportunities for development. However, in addition, the new context also poses many difficulties and challenges for this service. Through the analysis of the current actual situation, the author proposes some solutions to improve the quality of audit services in Vietnam in the new context. Keyword: Service, audit, new context, Vietnam 1. ACTUAL SITUATION OF AUDIT SERVICES IN VIETNAM Vietnam's audit service activities in recent years have grown strongly and continuously improved in quality. This service brings many benefits to the economy - finance and businesses. Not only has the role of helping to provide information for managers to make business decisions, the audit service also contributes to support effective economic - financial management and is an indispensable part. of the national economy. The audit service market with its development and innovation efforts in recent years has achieved important achievements. In order to create a legal environment for accounting and auditing services, Vietnam has constantly reformed its audit legal system. Specifically, the National Assembly promulgated the Law on Independent Audit No. 67/2011/QH12 dated March 29, 2011; The amended Law on Accounting No. 88/2015/QH13 dated November 20, 2015 with the idea that the content contains the problems of auditing in terms of integration. At the same time, the Government has also issued Decision No. 480/QD-TTg dated March 18, 2013 on approving the "Vietnam Accounting - Auditing Strategy to 2020, Vision to 2030"... Vietnam has many policies create favorable conditions for the formation and development of a system of accounting and auditing service firms. As a result, the number of businesses increased significantly. Auditing service activities both help businesses create economic - financial information in accordance with the State's regulations and contribute to national economic growth. At the same time, it makes an important contribution to enhancing the publicity and transparency of economic-financial information, helping to create a healthy economic environment. Auditing services also play an important role in advising businesses and investors on the law, financial institutions, and accounting regimes as well as making and recording accounting books and financial statements…. In order to strengthen the development of the State audit service, Vietnam has also had many guidelines and policies to innovate and improve the quality of human resource training in the accounting and auditing industry in the direction of meeting the new requirements of global integration. In addition, in order to ensure the transparency, publicity and quality of economic- financial information, the Ministry of Finance and the State Securities Commission have strengthened the organization of inspection and supervision of service quality to detect and deal with irregularities in a timely manner. 2. OPPORTUNITIES AND CHALLENGES FOR AUDIT SERVICES IN THE NEW CONTEXT The current new context includes the deepening international economic integration with the impact from the world economic - political situation to the global socio-economic situation,