The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

Abstract
1. Introduction
2. Literature Review
3. Research Method
    3.1. Method of Interviewing Experts
    3.2. Survey Method
4. Research Results
    4.1. Survey Respondents
    4.2. Verifying the Reliability of the Scale
    4.3. Extracted Factor Analysis
    4.4. Correlation Analysis
    4.5. Regression Analysis
5. Conclusions
References

• Hoan NGUYEN(Faculty of Economics, Natural Resources and Environment, Hanoi University of Natural Resources and Environment)
• Thi Kieu Trang NGO(Faculty of Economics, Natural Resources and Environment, Hanoi University of Natural Resources and Environment)
• Thi Tam LE(Department of Accounting, Thuyloi University) Corresponding Author.