A study on the influence of perceived effectiveness of audit training and personal characteristics on the professional skepticism of auditing students at Thuyloi University

Abstract

This study explores the relationship between perceptions of audit training effectiveness, personal characteristics, and the professional skepticism of auditing students at Thuyloi University (TLU). Professional skepticism is a crucial factor that helps auditors identify risks and enhance audit quality. The research employs a mixed-methods approach, including a qualitative phase involving in-depth expert interviews to identify influencing factors and develop the survey instrument, and a quantitative phase surveying 203 third and fourth-year TLU students (February 2025) to test the relationships between these factors. The results indicate that both factors have a positive correlation with the professional skepticism of auditing students, with personal characteristics demonstrating a more significant relationship. Through scale refinement and supplementary statistical tests, the study addresses limitations related to the self-reporting method and the high correlation between concepts. The research suggests that educational institutions should combine improvements in teaching programs with a focus on developing students' personal characteristics (such as critical thinking and meticulousness), thereby contributing to enhancing the quality of future audit human resources.