Currently, quality assurance and quality accreditation are the very important tasks and the top concern for higher education institutions, because universities can achieve the goal to meet the needs of learners, the community and society on the educational and training quality to enhance the position of the university through quality assurance activities. Standards of quality assurance & quality accreditation are the best measurement for the level of quality education services. Quality assurance can help detect limited issues to adjust and overcome before implementing. The application of quality assurance and quality accreditation is the secret behind the success of most higher education institutions in the world and therefore the quality assurance and quality accreditation are concerned by universities in Vietnam in general and local universities in particular, especially universities in the most disadvantaged regions of Vietnam. This study discusses some of the theoretical issues of quality assurance and quality accreditation, the relationship between quality assurance and quality accreditation with the objectives, quality level and application of higher education in Vietnam, and at the same time provides some recommendations to help increase the application of quality assurance and quality accreditation in higher education institutions in Vietnam.