MAINTAINING AUDIT HUMAN RESOURCES IN DOMESTIC INDEPENDENT AUDITING FIRMS
DOI:
https://doi.org/10.18623/rvd.v23.n3.4525Keywords:
Maintenance of Human Resources, Auditing, Labor Economics, Human Resource Management, Accounting, Employment Law, Labor LawAbstract
This study was conducted to identify, evaluate and measure the attributes of maintaining audit human resources in domestic independent auditing firms in Hanoi City. Based on a literature review and the results of some interviews, 350 questionnaires were sent to auditors in domestic independent auditing firms in Hanoi City and were collected in 2 months. However, only 302 questionnaires were satisfactory and included in the analysis. The results of descriptive statistics, Cronbach’s Alpha analysis, and EFA analysis have identified and measured eight attributes of maintaining audit human resources that affect auditors in domestic independent auditing firms in Hanoi City. Based on the findings, some recommendations are given for auditors and domestic independent auditing firms in Hanoi City to improve the maintenance of audit human resources. The research has brought practical significance to administrators in domestic independent auditing firms, who need solutions and policies for improving auditors’ performance.
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