Effect of Audit Rotation, Audit Fee And Auditor Competence To Motivation Auditor And Audit Quality: Empirical Evidence In Vietnam

Phan Thanh Hai, Le Duc Toan, N

Abstract

This research was conducted on the basis of data collection from 267 auditors to measure the factors of work rotation, auditor competence, audit fees, motivation and quality of work. The methods of descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were used in this study. The research result show that: the rotation of auditors, the auditor's capacity and the auditing fee provided by auditing enterprises For clients, the impact on motivation and quality of audit. The rotation of the auditor is the factor influencing the same direction and the strongest impact on the motivation of the auditor and the quality of auditing. Auditing fees are the most influential factors, but the impact on performance and audit quality. The results of this study are a scientific basis for managers in auditing firms to make the right decisions to improve their motivation and quality of audit.