Until now, The Vietnamese auditing industry has been more than 25 years formation
and development, contributing directly and indirectly to the development of our
country. Throughout the process, improving the competitiveness of the auditing firms
is always a concern of the managers in the enterprises and the State management level.
This article generalizes the basic views on the competitiveness of auditing firms and
provides an analysis of the current state of competitiveness of auditing firms in
Vietnam. Specific targets in the recent period (2010-2015). On that basis, we strongly
recommend some solution and recommendations to futher improve the competitiveness
of Vietnamese auditing firms, especially in terms of joining ASEAN Economic
Community (AEC), Trans-Pacific Partnership Agreement (TPP), Free Trade Agreement
(FTA).