A Paradigm Transformation in Vietnam’s Auditing Profession Driven by Artificial Intelligence and Data Analytics

DOI

10.2991/978-94-6239-622-7_2How to use a DOI?

Keywords

auditing; artificial intelligence; Vietnam; regulatory paradox; digital transformation; data analytics

Abstract

Research purpose: The purpose of this study is to explore how artificial intelligence (AI) is changing the audit profession in Vietnam. It explores the ways in which new technologies, evolving regulations, and market pressures are reshaping the role of auditors, and identifies what skills and strategies are required for firms to adapt successfully.

Research motivation: Vietnam offers a unique context for studying AI adoption in auditing. On one hand, the government actively promotes digital transformation and the Big Four are advancing in AI applications. On the other hand, many small and medium-sized firms face financial, technical, and regulatory barriers that slow adoption. At the same time, the absence of AI-specific auditing standards creates uncertainty, making it difficult for firms to fully embrace innovation. This tension highlights the need to understand both the opportunities and challenges of AI adoption in Vietnam’s audit sector.

Research design, approach, and method: The study adopts a qualitative, exploratory approach. It synthesizes insights from academic literature, regulatory documents, and industry reports to map current adoption patterns, highlight challenges, and propose a multi-stakeholder framework for responsible AI integration into Vietnamese audit practice.

Main findings: The study finds that AI is not replacing auditors but rather enhancing their work by automating routine tasks and enabling them to focus on higher-value activities such as judgment, skepticism, and strategic analysis. While the Big Four can invest heavily in advanced AI solutions, local firms face financial and technical constraints, leading to a widening gap. Another key finding is the “regulatory paradox”: although the government and the State Audit Office of Vietnam encourage AI adoption, current auditing standards do not yet provide clear guidance, leaving firms to design their own governance frameworks. As a result, the future of AI in auditing depends largely on regulatory modernization and stronger collaboration between firms, technology providers, regulators, and educational institutions.

Practical/managerial implications: Audit firms should tailor strategies to their capacity, with Big Four advancing high-end AI solutions and local firms leveraging partnerships with domestic vendors. Regulators need to update auditing standards to reduce legal uncertainty, while universities should embed digital and AI skills into curricula to prepare future auditors. Together, these actions can narrow the technology gap and enhance audit quality in Vietnam.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dao Thanh Binh
AU  - Nguyen Phuong Anh
AU  - Nguyen Thi Mai Chi
PY  - 2026
DA  - 2026/04/21
TI  - A Paradigm Transformation in Vietnam’s Auditing Profession Driven by Artificial Intelligence and Data Analytics
BT  - Proceedings of the International Conference on Emerging Challenges: Business Dynamics in Disruptive Economy (ICECH 2025)
PB  - Atlantis Press
SP  - 7
EP  - 20
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-622-7_2
DO  - 10.2991/978-94-6239-622-7_2
ID  - Binh2026
ER  -