FACTORS AFFECTING THE AUDIT QUALITY OF ROAD CONSTRUCTION PROJECTS IN VIETNAM PERFORMED BY THE STATE AUDIT
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Abstract
This paper presents the impact of variables on the quality of audit quality of road construction
projects in Vietnam conducted by the State Audit of Vietnam. The study uses a regression model
after testing the Cronbach Alpha scale and exploratory factor analysis EFA. The research data is
based on the survey results of 232 subjects belonging to the Department of General, State Audit of
Region I, and specialized IV and V of the State Audit of Vietnam. The result shows that six factors
have a positive influence on the audit quality of road traffic construction projects, including (1)
Legal environment for the audit of road construction projects in Vietnam, (2) The factor belongings
to the audit unit are the investor units, (3) the auditor, (4) the working conditions of the state auditor
of Vietnam, (5) the time audit, (6) Quality control of audits of road traffic construction projects by
the State Audit of Vietnam
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