Audit fees and audit quality in Vietnam were studied by surveying auditors. Factors like contract types, audit complexity, firm reputation, size, and risk were found to significantly affect both audit fees and quality. Specialization of audit firms only impacted fees, not quality. Audit tenure did not affect fees or quality. Importantly, audit fees were shown to have a statistical impact on audit quality. Implications include increasing firm size, adjusting procedures for audit risk, separating contract types, and considering project complexity and specialties.