The calibration model comprises of 7 factors that have inpact on the quality of auditing activities in Vietnam, namely: factors no.1 which is referred to in our study as “Governance of the audit profession”; Factors no.2 called “contingent capacity and audit fees”. Factor no.3 called “Organization models audit activities”; factor no.4 called “Ownership of auditing firms” 6 called “Quality control inside” and the final factor called “Scope of the audit service provide to client.