10. Nâng cao chất lượng đào tạo nguồn nhân lực kế toán – kiểm toán cho Việt Nam đáp ứng yêu cầu hội nhập
Thanh Phuong ABSTRACT: According to the commitment of the ASEAN Economic Community, Accounting and Auditing is recognised as one of the eight equivalently skilled occupations in which free movement of skilled labours is enabled among ASEAN countries. This opens many job opportunities but at the same time imposes increasingly higher requirements for the quality of accountants and auditors in the intergration period. The quality of Vietnamese accountants and auditors is assessed as low, which is one of main barriers leading to the fact that Vietnam is one of the remaining eight countries in the world not yet committed to adopt International Financial Reporting Standards (IFRSs). From an educator’s view, this paper aims to identify the causes and provide some recommendations to improve the training quality, towards providing high quality accountants and auditors in order to meet the requirements of international economic integration, especially in terms of IFRSs..
Key word: training quality, quality of accountants and auditors, intergration.
Detailed article content in the attached file.
Article author: NGUYEN THI LIEN HUONG, NGUYEN BICH HUONG THAO
