Factors Affecting on Auditing Practices Quality of Thai's Certified Public Accountant

Abstract

This research article is Quantitative research. The objective to study the factors affecting on auditing practices quality of Thai's certified public accountant. Researchers use methodology by the questionnaire to collect data from the Thai’s Certified Public Accountants. The researchers used statistics to analyze the data include: frequency, percentage, mean and stand deviation, Multivariate collinearity monitoring by the variance (Tolerance and VIF) and Multiple Regression Analysis at the statistical significance level 0.05 in interpretation and presentation.

          The results of this research found that most of samples are respondents are female between 30-40 years old. They have bachelor's degree, Experienced in auditing 5-10 years, The number of businesses in each year is lower than the 50 business per one years, Consulting services accounting/tax, in addition to the audit with the number of hours of training and seminars, accounting / auditing, or the other side more than 18 hours/year. To analyse the level of reviews about the factors of professional competence, Expertise, Carefulness at a high levels, Professional Accountability, Responsibility, Morality at a highest level, Competency development of accounting and professional accounting skills are at a high levels. Affect the overall quality of audit Practice at a statistically significant level of 0.05. Discussion of hypotheses is supported. The last clients gave the useful suggestions to Thai's certified public accountant focus to professional competence, Expertise, Carefulness, Professional Accountability, Responsibility, Morality, Competency development of accounting and professional accounting skills will invariably impact on the quality of the audit work even more.