Bài báo khoa học

The 4.0 Technology Revolution have an important influence on social and life as well as the accounting and auditing field. These effects are both positive but also challenging for accountants and auditors. In particular, accounting services are one of eight professions opened to free movement in the Association of Southeast Asian Nations. As a result, accountants and auditors in Viet Nam need to equip themselves with knowledge and necessary skills to succeed in the international job market. The article focuses on professional skills that need to be equipped by accountants in Viet Nam the context of integration, thereby making a number of recommendations.