This study was conducted to assess the influence of factors on the independence of independent auditors in Vietnam. Data was collected from questionnaires sent to 160 subjects, including auditors; accountants of audited entities; bank employees and financial and credit institutions; securities investors. By quantitative research method, the results indicate that there are 6 main factors that affect the independence of independent auditors in descending order, including: Market competition and size of auditing company; Audit tenure; Publicity of financial relations; Non-audit services; Cost of auditing; and Risk of auditing practice. At the same time, the study also tested the difference in the perception of the survey subjects about the independence of independent auditors. Based on the research results, a number of recommendations are made to stakeholders to improve the independence of independent auditors in Vietnam.

Non-audit services, auditors, audit term, Vietnam