Page 585 - ISC PROCEEDINGS 21.4

ARTIFICIAL INTELLIGENCE APPLICATIONS IN ACCOUNTING & AUDITING IN
VIETNAM: IMPLICATIONS FOR PROFESSIONAL COMPETENCIES

Do Thi Hai Yen* 1

1, University of Transport and Communications, Hanoi, Vietnam.
(*E-mail: yendth_ph@utc.edu.vn)

ABSTRACT
In the context of digital transformation in Vietnam, Artificial Intelligence (AI) is
gradually being integrated into the accounting & auditing profession. This paper analyzes
the current application of AI across three groups of stakeholders: enterprises,
independent audit firms, and the public audit sector in Vietnam. The findings indicate that
AI is currently present mainly in the form of process automation and data analytics tools,
with uneven levels of implementation among these groups. Rather than directly replacing
accountants and auditors, AI primarily plays a supportive role in enhancing data
processing efficiency and risk control. A more notable shift lies in the emerging
requirements for competencies related to data handling, technological literacy, and the
ability to evaluate outputs generated by automated systems. Based on these findings, the
study proposes a policy approach that follows a roadmap aligned with Vietnam’s
development conditions, prioritizing improvements in data quality, the standardization of
professional competencies, and the strengthening of technology governance mechanisms.
These analyses contribute to clarifying the implications for the development of
professional competencies in the accounting & auditing field.
Keywords: Accounting & auditing, artificial intelligence, professional competencies,
Vietnam.

1. Introduction
Artificial Intelligence (AI) is increasingly being integrated into accounting
information systems, auditing methodologies, and financial decision support platforms
worldwide. AI is no longer merely a tool for improving productivity; it is also influencing
the ways in which accounting & auditing information is generated, processed, and
interpreted. As a result, the manner in which audit evidence is produced, evaluated, and
utilized is also evolving. Discussions within the international professional community
suggest that AI may expand the scope of assurance while simultaneously raising new
challenges related to professional ethics and governance.
Furthermore, audit data analytics can assist auditors in examining a broader range
of data compared with traditional sampling methods, thereby enhancing the ability to
detect anomalies and assess risks. These developments indicate that the integration of AI
is not simply an isolated technical improvement but rather a process that reshapes how
auditing is conducted and how professional responsibilities are defined and exercised in a
digital environment.
In Vietnam, the application of AI in the accounting & auditing field is taking place in
the context of ongoing institutional reforms and a strong national push toward digital
transformation. The national digital transformation program identifies data and digital
technologies as the foundation for the development of the digital economy (Government
of Vietnam, 2020a). The national strategy for research, development, and application of

584