The Role of Independent Audit in the Context of Integration

In the context of international economic integration, after more than 30 years of formation and development, independent auditing meets the increasingly deep integration of the economy. Independent audit activities are a necessary need to publicize and transparent financial information, serving the interests of businesses, domestic and foreign investors, managers, capital owners, creditors, as well as the interests and requirements of the State, making the national finances healthy. In this article, the authors have mentioned the process of formation and development of independent auditing as well as analyzed the factors affecting independent auditing, the role of independent auditing in Vietnam, from which they provide some recommendations to enhance the role of independent audit during the integration period.