Vietnam’s economy is undergoing an intensive digital transformation, in which the development of digital technology and artificial intelligence has created profound changes in all socio-economic sectors. In the field of accounting - auditing, the digitization and automation of professional operations have changed the quality requirements of human resources. In that context, digital competence becomes a key factor to improve learning efficiency and meet professional requirements. Therefore, researching the digital competence of accounting - auditing students is necessary, contributing to establishing a foundation for building university education programs and applying them to recruitment practices. The research employed a quantitative research method, using data collected from a survey of 286 students. The purpose of the research is to evaluate the factors that affect the digital competence of accounting - auditing students at universities in Hanoi. The analysis results indicate that external environmental factors have the strongest impact on digital competence, followed by attitudes, cognition and skills, universities, lecturers and students' technological conditions. These findings provide an experimental basis for building a digital competence framework for learners and propose practical implications to improve students' digital competence, supporting students in learning and better preparing for their future careers.