Factors That Affect an Opinion on These Financial Statements Based on the Audit of the Office of the Auditor General of Thailand

Abstract

The purpose of this research was to study the factors influencing opinion on the financial statement from examination of The office of the auditor general of Thailand. The population was a staff and officials about the finance of The office of the auditor general of Thailand 1,701 people. Sample selection using the calculation formula of the Taro Yamane (1973) at the level of confidence 95% sample size number 324 people. Tools used in the data. To investigate the effect of using logistic regression analysis. The research found that the qualitative characteristics of financial statements and regulations personnel in the unit, internal control system and problem found during the inspection. Effect on expression on financial statements in various styles of different statistical significance levels 0.05 shows. The office of the auditor general to focus on such factors, which of these factors. Make comments on financial variables from inspection of The office of the auditor general of Thailand is changed. Consistent with practice guidelines for reporting financial audit of government agencies.