In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach’s Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.

Abstract
1. Introduction
2. Literature Review
3. Research Methodology
    3.1. Research Sample
    3.2. Analysis Approach
4. Results
    4.1. Descriptive Statistics
    4.2. Results of Quality Scale Analysis
    4.3. Independent T-test
    4.4. ANOVA Analysis
5. Discussion and Implications
    5.1. Communication Skill
    5.2. Active Listening Skill
    5.3. Professional Skill
    5.4. Teamwork Skill
    5.5. Critical Thinking
    5.6. Creative Thinking
    5.7. Professional Ability
    5.8. Self-Organizing Skills
    5.9. Computer Proficiency
    5.10. Numerical Skill
    5.11. Logical Analysis Skill
    5.12. Time Management Skill
    5.13. Emotional Quotient
    5.14. Occupational Intuition
    5.15. Interactive Skill
    5.16. Interpretation and Persuasion Skill
    5.17. English Proficiency
6. Conclusion
References

• Thi Hanh Duyen NGUYEN(Economics Department, Vinh University)
• Van Luyen LE(Banking Academy)
• Nguyen Van HAU(Finance and Accounting 1 Department, Posts and Telecommunications Institute of Technology) Corresponding Author
• Duc Tai DO(Department of Accounting, University of Labor and Social Affairs)
• Nguyen Thi Thu THAO(Department of Accounting, University of Labor and Social Affairs)