ACCOUNTING AND AUDITING IN THE 4.0 INDUSTRIAL REVOLUTION IN VIETNAM

Industry 4.0 is already changing the environment, the working conditions of the accounting industry. The article presents some issues related to trends, working environment in the field of accounting – auditing in the digital era, directions aimed at developing the competitiveness of individuals, organizations operating in the field of accounting and auditing. Measurements to improve the quality of Accounting – Auditing, assisting individuals, organizations to increase competitiveness in The Fourth Industrial Revolution.

Keywords: The Fourth Industrial Revolution, Accounting – Auditing