Abstract
Strengthening integration and compliance with international regulations in general and the topic of independent audit, in particular, is a necessary issue in the current conditions. Therefore, it is necessary to focus on assessing the current compliance status of the Vietnam independent audit, compared with international regulations to propose a system of synchronous solutions to further promote this compliance, such as an Amendment to the Law on Independent Audit, improve the VSA, perfecting supervision, perfecting training and retraining… Từ khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tế Keywords: Independent Auditing, completing, international intergration JEL Classification: M40, M42, M49
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