The purpose of this paper is to investigate the factors influencing the Vietnamese farmers’ intention to accept organic farming based on the theory of planned behavior (TPB). After in-depth interviews with five agricultural researchers and five farmers, the authors have identified a formal research model and built a complete survey. Data were collected from 318 farmers in Hanoi, Vietnam, by surveying directly at their homes or farms. Statistical methods, such as Cronbach’s alpha, exploratory factor analysis (EFA) and linear regression analysis, were used to analyze the data with the help of SPSS 22.0 and AMOS 24.0. The results show that attitudes, subjective norms, and perceived behavioral control have a positive influence on farmers’ intention to accept organic farming in Vietnam. Based on the degree of impact of these factors, the authors give a few suggestions to state management agencies to promote the intention to accept organic farming in Vietnam: (i) increasing awareness of the difference between organic farming and conventional farming, the role of organic farming in health and the environment; (ii) increasing the activities of guiding the organic farming practices and facilitating the farmers to access these guides through many channels; and (iii) holding sessions to share practices in organic farming practices.

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.