Artificial intelligence is considered one of the core technologies of the Industrial Revolution 4.0. Many countries worldwide have begun to recognize the inevitable development trend and the precise impact of artificial intelligence in all aspects of social life, and Vietnam is not out of this development trend. Artificial intelligence has now been applied in many fields, such as services, manufacturing, education, healthcare, banking, accounting, and auditing. It is possible to see the benefits brought by artificial intelligence to audit activities, but there are also many difficulties in applying artificial intelligence in audits at Vietnamese auditing companies. This study focuses on the factors affecting the application of artificial intelligence at auditing firms in Vietnam as a basis for proposing solutions to promote the application of artificial intelligence to audit and improve the quality of audit services in Vietnam.