Phan ThanhTam
The Covid-19 epidemic appeared in Vietnam in January 2020 and has now spread to all provinces and cities nationwide. The Covid-19 pandemic has had a substantial impact on all socio-economic fields. The enterprises’ production and business activities are most clearly affected, directly affecting accounting and auditing service activities. Besides, Vietnam has a strategy for the development of accounting and auditing to 2020. Vision 2030 sets the goal of developing the accounting and auditing system following Vietnam’s international practices and conditions. To improve the quality of economic, financial, and budget information for the administration and decision-making of State agencies. Vietnam promotes the production, trade-service, and investment activities in line with socio-economic development and international economic integration goals. To accomplish these goals, developing the market and improving the quality of accounting and auditing services is one of the solutions needed in the coming time. Thus, the paper aims to determine a general assessment of the current accounting and auditing system based on surveying 200 managers related to accounting and auditing service enterprises. The paper’s findings had several recommendations to enhance the quality of accounting and auditing services in the future.