Abstract :

This study examines the challenges and ethical dilemmas that auditors face in maintaining independence in Vietnam, addressing a gap in previous research, which has primarily focused on quantitative studies. The study aims to explore how client pressure, conflicts of interest, and cultural norms influence the integrity of audits and to identify the strategies auditors use to navigate these challenges. Using a qualitative research approach, based on 36 semi-structured interviews and two focus group discussions, the findings reveal significant challenges and ethical dilemmas in the client-auditor relationship in Vietnam, including client pressure to modify audit opinions, conflicts of interest, and ethical concerns related to gifts and hospitality. These issues threaten auditor independence, particularly for smaller audit firms. The results highlight the need for stricter regulatory oversight, enhanced ethical education, and firm-level policies to safeguard audit quality and professional integrity in Vietnam’s evolving financial landscape.

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Keywords :

Auditor Independence, Client pressure, Ethical dilemmas, Regulatory compliance

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