Cac nhan to anh hiTorng den thai hoai nghi nghe nghiep tai cac cong ty kiem toan Viet Nam^ NGUYEN VINH KHCfdMG' Tom tat Si? dung phuang phdp phdn tich md hinh cdu true tuye'n tinh SEM de phdn tich dH lieu vdi 236 mdu khao sdt ke't qud nghien cdu cho thd'y dp lUc thdi gian, thien cam ve khdch hdng tdc dong tliu cue den thdi hoai nghi nghi nghiep Trong dd ndng luc kiem todn vien, dao ddc nghe nghiep tdc ddng tich cUc TiJf khoa: kiem todn viin kiem todn thdi hodi nghi nghi nghiep Summary Apphingslrnctural equation modeling (SEM) to analyze data of 236 survey samples, the study identifies that time pressure and customer sympathy produce a negative effect on professional skepticism, n hile capacity of auditor and professional ethics make a positive impact Keywords: auditor, audit, professional skepticism hai gdc nhin dUdc cac nhii nghien ciJu f.!s dung dd la gdc nhin trung lap (neutral) Thai dp hoiil nghi nghe nghiep lii moi khai niem \ii kha nghi ngd (presumptue doubt) Tren gdc nhin kha nghi ngd Nelson cd biin kiem loan bao cao liii chinh dang difdc nhieu quan tam nghien cifu ciia ciic hdi nghe nghiep (2009) difa dinh nghia thai hoai kiem loan \ len tren the gidi Vi thai dd hoiii nghi nghe nghi nghe nghiep difdc chi ttf xel doan nghiep anh hifdng den \icc quyet dinh cua trd Iv \a quye'l dinh ciia kiem toan vien phan kicni loan \ icMi thifc hien cudc kiem toan nen c6 anh rang riii ro difdc danh gia cao ddi vcli cd sd dan lieu bi vi pham vii tren dieu the anh hifdng tdi chat lu'dng dich \u Vict Nam da hpi nhap ngii> cang siiu rdng viiy kien ve cac thdng Un siTn cd ma kiem cac doanh nghiep kicm toiin N'ict Nam cung phai luiin loan vien thu thiip difdc theo cac tieu chuiin qudc te de cd the dat difdc \i the' Tren gdc nhin trung lap Hunt (20101 ben \ Tfng Tuy nhicn hien cd rii't it nghien cifu \'e difa la dmh nghia thai dd hoiii nghi nghe ihiii hoiii nghi nghe nghiep tai Viet Nam Nghien nghiep lii dac irifng ca nhan du'dc cifu niiy nham dap i'fng phan niio \e nhan llufc ihai dd Ufdng da chidu Vi vay, nd cd the vifn hoai nghi nghe nghiep tren cd sd \ eti cau cua qua trinh lil dac tinh (tu'diig dd'i Cm dinh cac thuoc hdi nhiip kinh le the gidi i nhiin) \ifa la inol cd hrru ciia h irang lani ihdi c;ic aiig ih CO SO LY THUYET VA MO HINH NGHIEN CU'U bUil cdiao rai Cac vim dd icm an jihai sinh lif ap ,rc Ihdi gian cii ilid lac ddng nghich den Cd rat nhicu nghien ciiu difa r.i khiii iiicm dmh i.ii hoiil ngl I nghe nghiep Tiic iJong nghia \ c thai dd hoin nghi nghd nghiep \ ii chu'a cd dmh e ap luV ihdi g ,in ddn ihai dd hoiu nghi nghia nhat qtian ircn iihu'dng dien niiN Tii\ nhien LO GIOITHIEU 'ThS Trirdng Da hoc "Nguyen Tat Thcinh 54 Email khuongnguyenkrkt'^'grr iij- \-(,M ,/;0.5) la dat yeu cau He ^d uii nhiin td'ciia tat ca cac bien deu Idn hdn 0.5 Mtfc \ nghTa cua kiem dmh Bartlett = D.OOO (