Accounting and audit profession development trend required to innovate the training program

Abstract

Due to the rising of international economic integration and the impact of the 4th industrial revolution, the field of accounting and auditing has had many fundamental innovations to be in line with international practices as well as to respond to changes when applying the achievements of modern technologies. Accounting and auditing are popular in specialized subjects of training, which have the highest number of training schools in Vietnam. The Ministry of Education and. Training has chosen accounting major as the first pilot major to develop a standard training program created for the higher education level. Therefore, it is necessary to study and assess the movement of development in accounting and auditing activities, thereby studying and building the appropriate accounting training program to improve the quality of training as well as the quality of human resources to meet the needs of society in the current context.