Hoạt động kiểm toán giữa niên độ và độ trễ của báo cáo kiểm toán tại các công ty niêm yết trên thị trường chứng khoán Việt Nam

In order to conduct research into the impact of intermediate auditing to delayed audit reporting at listed companies in the Vietnamese stock market, in this article, the group of authors carried out a quantitative analysis, applied a variety of regression and verification models for the sample of 252 companies listed on the HOSE and HNX stock exchange during the period affected by the Covid-19 epidemic (phase 2020Covid-19 epidemic (phase -2021)).The results of the study show that the implementation of interim audits helps reduce the delay in auditing reports in listed companies in Vietnam.From there, the study suggests that final audits can be completed more effectively when conducting intermediate audits.