Final-Year Auditing Students’ Intentions to take the Vietnamese Auditor Certification Examination: A Qualitative Study

Abstract

The transition from university to employment requires auditing students to consider professional qualifications in relation to their future careers. This study explores how final-year auditing students interpret their intentions to take the Vietnamese auditor certification examination, distinguishing the perceived value of the certificate from commitment to taking the examination and plans for doing so. Data were collected through semi-structured interviews with 20 students recruited through convenience sampling and screened against study inclusion criteria. Theory-informed thematic analysis used the theory of planned behavior as an interpretive framework. Participants’ accounts were organized into four themes: career-related value; social support; resources and capacity to prepare; and understanding of examination eligibility and timing. Contrasting accounts indicated that valuing the certificate did not necessarily make taking the examination a priority. Conversely, an intention could persist despite uncertainty about timing or resources. These findings clarify the distinction between evaluation, intention, and planning, while providing a basis for career guidance tailored to students’ career goals and individual circumstances. This study does not establish causal relationships or predict actual examination participation.