This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both quantitative and qualitative methods. Qualitative research was conducted to consider the characteristics of RBA, and to identify items affecting to RBA application. A purposeful sampling method was used to select intentionally a target audience of 18 qualified experts. To examine influent factors, the study targeted 500 professional auditors but 355 returned the survey questionnaire. Performing data analysis by using structure equation modeling (SEM), the research findings revealed positive relationships between capacity of auditors, job pressure on auditors, the support of information technology, competitive ability of audit firms, audit fees, client's risks and the application of RBA, as well as quality of independent audits in Vietnam. Of which as supported by many previous studies, client's risks and information technology have the strongest relationship. On the other hand, RBA also positively and significantly affect to quality of independent audit firms. Finally, some recommendations were proposed based on the results of influent factors.

本研究通过基于风险的方法 (RBA) 考虑影响审计绩效的因素以及越南的审计质量。此外，该研究还考察了 RBA 与独立审计公司质量之间的关系。采用定量和定性方法进行了描述性调查研究。进行了定性研究以考虑 RBA 的特征，并确定影响 RBA 应用的项目。采用有目的的抽样方法，有意识地选择了 18 名合格专家的目标受众。为了检查影响因素，该研究针对 500 名专业审计师，但 355 人返回了调查问卷。通过使用结构方程模型（SEM）进行数据分析，研究结果揭示了审计师的能力、审计师的工作压力、信息技术的支持、审计公司的竞争能力、审计费用、客户风险和 RBA 的应用，以及越南独立审计的质量。其中，正如之前的许多研究所支持的那样，客户的风险与信息技术的关系最为密切。另一方面，RBA 对独立会计师事务所的质量也有显着的正向影响。最后，根据影响因素的结果提出了一些建议。RBA 也对独立审计公司的质量产生积极和显着的影响。最后，根据影响因素的结果提出了一些建议。RBA 也对独立审计公司的质量产生积极和显着的影响。最后，根据影响因素的结果提出了一些建议。