In the context of Vietnam's deep integration into the global economy through new-generation free trade agreements such as CPTPP and EVFTA, the wave of foreign direct investment (FDI) is expanding significantly in both scale and depth. To maintain their position and achieve sustainable development in the global supply chain, domestic businesses need not only strong production capabilities but also a transparent financial system that meets international standards. Choosing an international auditing partner is a key factor in helping Vietnamese businesses standardize financial data, build trust with strategic shareholders, and increase access to global capital markets.<\/p>\n