Our methodology is designed to exceed national and international standards and all our professionals throughout our member firms around the world are guided by the same approach to methodology, processes and documentation. All audit staff undergo frequent and regular training to help ensure their knowledge is as current as possible.


The high quality of communication is a particular feature of KPMG's audit process. Underpinning our audit approach is a commitment to no surprises, with early advice on any potential issues. The amount of senior time we spend on site and the frequent and interactive exchange of views builds a stronger working relationship, brings fresh perspectives and the early identification to emerging issues. KPMG is confident in the technical abilities of our lead partners, who have the extensive experience and authority to make accounting decisions that commit the firm. This empowerment of our partners, the collegiate nature of the firm and regular consultation with our clients means that our response to accounting issues that arise during the audit is prompt, decisive and consistent.


Another strength of our audit approach is the use of technology to enable and streamline audit testing. KPMG offers the audit industry's most technologically empowered audit through the eAudiIT application. eAudIT provides fully customizable electronic workflows offer industry-leading audit design flexibility for our firm's engagements. eAudIT brings the power of KPMG’s collective wisdom, industry knowledge, and technical skills to our firm’s clients on every audit engagement using advanced and secure technology tools.

Quality, Integrity and Independence

KPMG has its own quality procedures in place to which all member firms adhere, as well as being subject to external review by the Ministry of Finance and Vietnam Association of Certified Public Accountants. In addition, all our relationships are assessed by an independent Client Service Review, where we obtain direct feedback from the client on the overall quality of KPMG's services and relationships. We take rigorous steps to help ensure that potential conflicts are carefully and effectively managed. Sentinel, unique to KPMG, is a sophisticated and automated independent tracking system, helping engagement teams review, approve and verify KPMG's service relationships with business entities worldwide. The system is mandatory for the client service teams of all listed clients and is fully compliant with relevant regulatory requirements.  

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