KẾ TOÁN VÀ KIỂM TOÁN TRONG BỐI CẢNH ỨNG DỤNG CÔNG NGHỆ MỚI VÀ HỘI NHẬP QUỐC TẾ: CƠ HỘI, THÁCH THỨC VÀ NHỮNG VẤN ĐỀ ĐẶT RA

The Fourth Industrial Revolution has been creating breakthrough changes, having a strong impact on socio-economic development in each country and globally, directly affecting most fields and professions. The accounting and auditing sector is not only directly affected by each unit, but also related to all accounting and auditing activities of other subjects. Accordingly, accounting and auditing workers are facing great competitive pressure along with the requirement to improve professional capacity and increase the application of science and technology. The article focuses on studying the main aspects of the international integration process and the application of new technology in the field of accounting and auditing, which has brought about both great opportunities and many challenges in terms of career opportunities, demand for accounting and auditing human resources and has also raised many issues that need to be solved to develop the accounting and auditing sector in the new context, gradually affirming its position in the region and internationally.