A Comprehensive Overview of Professional Ethics in Accounting and Auditing within University Education in Vietnam

Abstract

Professional ethics in accounting and auditing serve as essential benchmarks, providing guidelines that enable accountants and auditors to perform their duties with integrity and professionalism during audits. Mastery and adherence to the fundamental principles and core values of professional ethics are critical in enhancing the quality of accountants' and auditors' work, as well as in fostering public trust in audit practices. Research suggests that the issue of professional ethics in auditing can be effectively addressed through education at the undergraduate level, leading to improvements in auditors' awareness, identification skills, and conduct. Universities in Vietnam that offer accounting and auditing programs have implemented various strategies to incorporate professional ethics into their curricula; however, the impact of these efforts has been limited. To support the growth of this profession amid rapid technological advancements, an evolving business landscape, and rising risks, it is imperative to strengthen the focus on professional ethics training at the university level. This includes refining teaching methods, updating curriculum content, and enhancing organizational practices to provide more practical training opportunities, while fostering collaboration with professional associations and auditing firms.