Solutions to improve the quality of auditing personnel

In order to promote the role of independent audit as well as improve the quality of human resources auditing to meet the requirements in today’s era, the next time it is necessary to synchronize the following solutions:

On the state side:

+ Continue to improve the legal environment of accounting and auditing activities.

Accounting and auditing only operate effectively and develop strongly in complete and stable legal environmental conditions. Accordingly, it is necessary to study soon to improve the legal framework soon to create a stable legal environment, suitable for the development of independent auditing; Add regulations on regime responsible for providing material audit and compensation if information is misleading to protect users of audit information, emphasize the role, powers and responsibility with the auditor. With that, it is necessary to complete the legal documents on accounting and auditing in accordance with international standards and practices. Therefore, state agencies need to cooperate with experts from ministries, departments, branches, universities, professional organizations and organizations and professional associations at home and abroad

142 THE THIRD INTERNATIONAL CONFERENCE ON: “FINANCE AND ACCOUNTING FOR THE PROMOTION OF SUSTAINABLE...

+ Must be built, planned and has a training strategy for an auditor fostering according to periods of 5, 10, 15 years and longer strategies. The strategy was built based on the status of accounting and auditing and issues due to the revolution of the digital technology; Focusing on developing ensuring synchronous and synchronous and synchronous operations, effective activities, quality, suitable to the market mechanism and adapting to scientific and technical advances of the digital revolution.

+ Develop strategies for developing human resources in accounting and auditing domains, which focus on innovation and strengthening the training of high-tech human resources;

Increases the ability to apply information technology, build a team of auditors with full capacity, moral qualities, contribute to improving the competitiveness, shortening the gap difference in qualifications compared to the region and the world. In addition, the contents of the knowledge training program accordingly in each period, each subject, according to each audit target or audit organization. The development of human resources with high qualifications needs to have a national training strategy, especially at universities and academies. Along with human resource development, independent accounting modules also need to supplement and improve the standard system and auditing process; professional methods; Develop types of auditing and scientific and technical applications into auditing.

+ State and related agencies need to promote innovation and application of advanced science and technology, especially modern technology achievements invented from technological revolution 4.0 through strategic construction and planning Regarding information technology development in the field of auditing. Prioritize resources to develop new technology solutions, encourage innovative ideas and plans to apply and develop technical technology into auditing activities.

+ The State needs to expand its capacity and role of occupational organizations, enhance the quality of accounting associations, the National Council for Accounting, Accounting and Auditing experts, the auditor is practicing.

+ Strengthen management and control of auditing activities. The professional association also needs to strengthen the activities guiding the auditing and active operations to build a professional training and retraining program for accounting accounts, organizing and granting independent accounting certificates; At the same time, it is necessary to provide effective measures to monitor the implementation of professional ethical standards, as well as enhance audit quality.

+ Raising awareness about independent auditing activities. Promoting the role of transmission on the role and effect of independent auditing, for managers, investors, enterprises and the public to promptly capture information, contributing to promoting the development of toxic auditing and making in the current context.

+ The State needs to ensure auditing companies as well as auditors with competition within the legal framework, improve the capacity and strength of domestic auditing companies to promote the main role of state economy in the field of auditing. The State also needs to quickly acknowledge a career title of auditing professionals if they do not want the audit to be lagged compared to other countries in the region and the world.

+ Promoting international cooperation on auditing activities: With the strong development of international accounting organizations, auditing such as IFAC, INTOSAI, ASOSAI ... that Vietnam is a member, the exchange of experience, Global career skills are inevitable and that is also an important condition to help auditors, audit organizations and auditing associations of Vietnam to exchange career skills, approach Professional methods, new auditing operations and are growing strongly.

+ Continue to improve the legal environment of accounting and auditing activities.

Accounting and auditing only operate effectively and develop strongly in complete and stable legal environmental conditions. Accordingly, it is necessary to study soon to improve the legal framework soon to create a stable legal environment, suitable for the development of independent auditing; Add regulations on regime responsible for providing material audit and compensation if information is misleading to protect users of audit information, emphasize the role, powers and responsibility with the auditor. With that, it is necessary to complete the legal documents on accounting and auditing in accordance with international standards and practices. Therefore, state agencies need to cooperate with experts from ministries, departments, branches, universities, professional organizations and organizations and professional associations at home and abroad.

On the school side and training organizations.

+ The school must have a selection plan suitable for the needs, high input quality, reasonable quantity. In the process of training, students are central to the active method in the knowledge of the knowledge. Need to renew the target and content of teaching, so that learners will have the recently modern and practical knowledge, both in the academic and academic and applied to foster and promote research and skills The occupation is in line with the requirements of the society’s question.

+ The school needs to clearly identify the training objectives: professional training in both aspects of auditing science and auditing practice. At the same time, it is necessary to build a suitable training program and logical from the number of subjects, the next calculation between the subjects and contents of each subject to the evaluation of academic results. Particularly for audit teaching contents, it should be built according to each economic activity of the country. The training process must ensure the link between the theory of practice so that students can take a number of jobs and can minimize the training time. On the other hand, the training content needs to create students to form and promote other required skills for later audit work (the skill has been up to the above). In addition, morality, style, and career status also need to be mentioned and disseminated during the auditor training process.

+ The school needs to fully equip necessary facilities for teaching teachers and scientific research and students because this is one of the factors affecting teaching quality.

+ The school needs to take care of, fostering the team of “pink” teachers who are “specialized”.

The teacher must be the main man in the teaching process, and must be a high level of scientific and professional qualifications with the good qualities of a teacher.

In digital technology era, only by human clicks can access endless information and resources everywhere. Measuring that teaching and learning is now under the strong impact of technological revolution 4.0. Therefore, the lecturers’ value is not only to communicate knowledge but also

144 THE THIRD INTERNATIONAL CONFERENCE ON: “FINANCE AND ACCOUNTING FOR THE PROMOTION OF SUSTAINABLE...

guide and support students to manually orient in learning and helping students to adjust orientation on the quality and meaning of pine sources believe. Lecturers must be a professional educator, with creative minds, knowing criticism, independent thinking, active cooperation capacity and effective support between learners with what they want to know, are provided Wings Learn new for learners. Therefore, lecturers must converge 3 important functions: creative functions, critical functions, educational functions. In addition, lecturers must also create motivation, inspirational learning for children in learning and scientific research activities.

It is necessary to add that the audit sector is related to a lot of knowledge in many other subjects and other sectors, so it requires a fostering and updating knowledge for teachers to teach. At the same time, there must be a certain period of time for teachers to participate in reality to serve the overcoming and richer teaching. Especially in the context of technological revolution 4.0, the school needs to invest more in technology, advanced education, apply online training, network connection to relay the occupational capacity in the network connection system Nationwide and globally.

+ The school needs to identify and build a separate and professional the auditor training center to improve the quality of the audit. It is necessary to promote the role of the Association to organize the career in the training and training of human resources for auditing.

On the side of organizations, auditing companies:

+ Need to build regimes and management methods for the auditor. A mode, good management methods and professional auditing environments are important factors that contribute significantly to the quality of the auditor, so they can rest assured work, dedication and conditions to improve the level, business skills.

+ Vietnam’s economy in the process of developing and integrating international economic with the strong impact of technological revolution 4.0. Therefore, economic activity arises many new macro and micro-financial financial problems and additional auditors such as budget estimates, programs and investment projects from sources aid and funding capital; implementing a commitment under the Protocols and Agreements of governments; National indicators according to international practices ... This fact requires auditing organizations to have innovations in both width and depth; At the same time, there must be access to scientific, technical and technological advances. Requires auditing companies to improve the capacity of the auditor, especially skills on understanding, exploiting and applying information technology into auditing activities. At the same time, strengthen the consultancy function of auditing, development, diversification of consultancy services of independent auditing enterprises. This is the motivation for the auditor to improve and develop itself to meet his job well.

+ It is necessary to have a close connection, rhythmic coordination with the auditor training institutions, professional organizations. Companies can get final year students to participate in the company’s activities, helping students access early with the actual audit and vocational environment. This makes it possible for students and companies to exchange, apply and examine professional arguments learned in the school into the company’s audit activities. Thereby there will be feedback to schools and cuffs with appropriate adjustments, ensuring the lighting of theory and science of practical activities.

+ It is necessary to participate in school activities and study in the school: Participating in the formulation of Auditing human resource training plan; Participate in writing expertise on the actual sense of auditing activities; participate in the actual audit report as well as the reply and provide updates on professional activities for students; participate in teaching for specialized auditing classes.

On the student side and auditor:

+ It is necessary to have a relatively wide and comprehensive knowledge and understanding in many areas and audit-related aspects. Actively access the actual accounting and auditing occupation activities to form audit knowledge in theory and practical aspects.

+ Constantly improving professional development by participating in professional advanced courses. At the same time, training its own creativity as well as learning and sharing experiences with colleagues. Today’s era is the era of information so auditors have not only cultivated professional knowledge but also always update information about informatics, foreign languages and in the fields of science and technology as well as other society.

+ Need to regularly cultivate and train the quality of an audit officer, trained themselves visualization, independence, carefree, fairness, careful, diligent, responsible sense. There is always a bridge attitude, learning and casting practical audit experience. This contributes to help the auditor form audit skills for themselves as well as the substance to become a professional auditor.

In current conditions, the availability of a general scientific reasoning system as well as accounting science and auditing in particular is a necessity. However, to become a real and professional auditor, practical knowledge, career experience is an indispensable factor. The use of scientific reason in auditing combined with practical knowledge and experiences will allow precious lessons for the auditor in the future. This also contributes to the development of scientific reasoning as well as a more recognitive and right audit practice. Especially in economic transformation steps, many new and complex relations arise including in the perception and practicality of the market economy. Uncomplete legal systems, experiences and professional management professionals are not much, but must stand in front of a complex market mechanism for profit, competition, social and environmental nature, environment, current, Future, economic integration trends, multilateral investment and expanding economic relations. In that condition, to stabilize, maintain the discipline and ensure the right direction ... can only be conducted on the basis of synchronous construction, effective management tools which are indispensable the auditor. The field of development auditing, the key factor is to develop human resources for auditing. Therefore, the training of human resources for auditing and improving professional knowledge of professionalism, needles and skills for the auditor is an essential and urgent job in the current period and tomorrow.

Other solutions

The world in general and Vietnam in particular is in the context of the strong development of technological revolution 4.0 accounting-auditing field, it is necessary to make the most of the opportunities and overcome challenges and difficulties. In this situation, audit organizations and auditors need to pay attention to the implementation of some of the following solutions:

146 THE THIRD INTERNATIONAL CONFERENCE ON: “FINANCE AND ACCOUNTING FOR THE PROMOTION OF SUSTAINABLE...

Learn and capture the application of technological revolution 4.0, into the general business management process and accounting process in particular. From the collection, processing and import of accounting documents to the process of processing, providing and analyzing information.

Thereby seeing the characteristics of accounting information through the application of information technology to determine the audit approach to organize audit activities to achieve efficiency and quality.

Focus on network security issues. Need to invest, equip security and security solutions, regularly check and supervise compliance with security and security regulations; detect and promptly handle security vulnerabilities; improve financial capacity, unit management, especially risk management; Ensure the secret of accounting and auditing information of individuals, enterprises and organizations.

Investing in building modern infrastructure, strengthening regional and international integration to meet the requirements of high quality financial universalization for the economy;

Developing diversified accounting-auditing services with high knowledge and high-tech content;

improve access to accounting and auditing services of enterprises and organizations.