What are three improvements/additions that could be made to the conclusion section of the study? (in 250 words)
17.94 and giving opinions. In addition, the auditor must have a profound knowledge of finance, accounting and auditing. To users of audit report: It is necessary to raise the awareness of those using financial statements and audit report to help reduce the audit expectation gap. The public's knowledge needs to be improved through the media and conferences and seminars on disseminating audit knowledge, thereby communicating and explaining to users of audit services, especially financial statement audit services. It must explain the responsibilities of the auditor and the responsibilities of managers for the financial statements. 7. Conclusion comply with the laws and audit standards. The study and issuance of clear and complete audit standards will help the auditor avoid confusion in receiving information and implementing in the audit process. In Vietnam, the system of audit standards is not adequate. It is difficult for auditors and auditing companies to perform the function of verifying and expressing opinions. Therefore, it is necessary to issue a complete audit legal framework in accordance with common practice of international auditing. Therefore, a number of types of audit standards need to be issued in the future, such as: the Information Standard with those in charge of the unit; the auditor's response to the assessed risks; evaluation of identified errors in the audit; special considerations - auditing financial statements prepared for special purposes. Secondly, the Ministry of Finance and professional associations such as the Vietnam Association of Certified Public Accountants (VACPA) need to regularly check and control the quality of audit activities. There should be resolute sanctions for low- quality audits and widespread notification in the mass media so that users of financial statements know the true quality of the auditing companies. The Ministry of Finance and VACPA need to promulgate legal documents to calculate the quality of audit activities of auditing firms. To auditors: Auditors need to comply with the requirement of independence; not being affected by the benefits when performing the audit work; independence in terms of social relations and independence in collecting In recent years, there have been financial scandals in the world and in Vietnam, seriously affecting public trust in the audit profession and the role of the auditor. This study provides empirical evidence that users of audit and assurance services in Vietnam still rely on audit reports to make economic decisions. This proves that the financial audit plays an important role in the Vietnamese economy, demonstrating independent supervision from outside the firm performance. With the results obtained through this survey, it can be seen that the society often puts more expectation on the auditor's responsibilities in detecting all errors and frauds of audited firms, while there is not much difference in opinion between users of audit in the role of audit and auditors in keeping assurance and trust of investors. 17.94 and giving opinions. In addition, the auditor must have a profound knowledge of finance, accounting and auditing. To users of audit report: It is necessary to raise the awareness of those using financial statements and audit report to help reduce the audit expectation gap. The public's knowledge needs to be improved through the media and conferences and seminars on disseminating audit knowledge, thereby communicating and explaining to users of audit services, especially financial statement audit services. It must explain the responsibilities of the auditor and the responsibilities of managers for the financial statements. 7. Conclusion comply with the laws and audit standards. The study and issuance of clear and complete audit standards will help the auditor avoid confusion in receiving information and implementing in the audit process. In Vietnam, the system of audit standards is not adequate. It is difficult for auditors and auditing companies to perform the function of verifying and expressing opinions. Therefore, it is necessary to issue a complete audit legal framework in accordance with common practice of international auditing. Therefore, a number of types of audit standards need to be issued in the future, such as: the Information Standard with those in charge of the unit; the auditor's response to the assessed risks; evaluation of identified errors in the audit; special considerations - auditing financial statements prepared for special purposes. Secondly, the Ministry of Finance and professional associations such as the Vietnam Association of Certified Public Accountants (VACPA) need to regularly check and control the quality of audit activities. There should be resolute sanctions for low- quality audits and widespread notification in the mass media so that users of financial statements know the true quality of the auditing companies. The Ministry of Finance and VACPA need to promulgate legal documents to calculate the quality of audit activities of auditing firms. To auditors: Auditors need to comply with the requirement of independence; not being affected by the benefits when performing the audit work; independence in terms of social relations and independence in collecting In recent years, there have been financial scandals in the world and in Vietnam, seriously affecting public trust in the audit profession and the role of the auditor. This study provides empirical evidence that users of audit and assurance services in Vietnam still rely on audit reports to make economic decisions. This proves that the financial audit plays an important role in the Vietnamese economy, demonstrating independent supervision from outside the firm performance. With the results obtained through this survey, it can be seen that the society often puts more expectation on the auditor's responsibilities in detecting all errors and frauds of audited firms, while there is not much difference in opinion between users of audit in the role of audit and auditors in keeping assurance and trust of investors
