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Theresearchaims to examine factors affecting clientcontinuance decisions at audit firms in Vietnam. Based on the result of previous research, a research model was developed and tested in Vietnam. The data was collected from 762listed clientsin HOSE and HNX during the period year from 2016 to 2019. Our findings show that three factors:the audit risk, the financial risk and the auditor’s business riskhave negatively associatedwithclientcontinuance decisions.The audit risk includes consideration of types of opinions (modified opinions, going concern opinions), the clientgrowth,the ratio of account receivables and inventories to total assets, accruals-based earnings management as important factors when deciding to continue clientand selecting appropriate risk responses. Thefinancial risk is measured through Z Scoreand the auditor’s business riskis measured through the number of independent auditors. Based on these results, we propose considerations when deciding to continue clients at auditing firms in Vietnam.