Abstract: In light of the rapid advancement of information technology and the trend toward international integration and globalization, the development of human resources for auditing and accounting is a vital requirement in every respect: scale, quality, ensuring a reasonable structure, robust political fortitude, professional ethics, and being ready for international integration. The article clarifies the impact of digital transformation and global integration on Vietnamese accounting and auditing human resources and assesses the current status of accounting and auditing human resources in Vietnam. Thence, it proposes some solutions to develop accounting and auditing human resources to meet the requirements of digital transformation and international integration.
Keywords: Human Resources; Accounting; Auditing; Digital transformation; International integration.
Page: 195 - 202
