A study on audit service quality: Reliability of local independent auditing firms

Abstract

The main objective of this study was to identify, evaluate, and measure the attributes of audit service quality: reliability in local independent auditing firms in Hanoi through qualitative and quantitative research methods. The study was based on a field survey using a semi-structured questionnaire on a sample of 250 general accountants and chief accountants. The period was from October 2021 to March 2022. By using statistical analytical tools, i.e., Cronbach’s alpha analysis, independent T-test, and ANOVA, the study has identified and measured five attributes of audit service quality: reliability in local independent auditing firms in Hanoi. There is not, statistically, a significant difference in the level of audit service quality in local independent auditing firms in Hanoi between these different types of work. There is not, statistically, a significant difference in the level of audit service quality in local independent auditing firms in Hanoi between these different job seniorities. Based on the findings, some recommendations are given for local independent auditing firms to improve the quality of their audit services.