Auditor's Code of Ethics and Reliability in Auditing that Influences the Quality of Audit Work of Certified Public Accountants in Thailand
DOI:
https://doi.org/10.14456/nrru-rdi.2024.21Keywords:
Code’s Ethics, Reliability, Audit QualityAbstract
Background and Objective: Supervision, control, supervision and inspection are considered the main elements of good governance that are effective for success in accounting work. Therefore, this research aims to study the ethics of auditors and the reliability of auditing. It influences the quality of audit work of certified public accountants in Thailand.
Methology: Conducting research according to quantitative research methods using survey research methods. A sample of 400 people used a simple random sampling method. The reliability of the questions in the questionnaire is between 0.770-0.978 for use in collecting data via electronic mail ( E-mail ) using inferential statistics to test hypotheses by means of relationship testing. and multiple regression analysis.
Results: Auditor's Code of Ethics regarding Objectivity and Independence Professional behavior Transparency. It influences the reliability of auditing. Able to predict 76.70 percent , followed by reliability in auditing. The truth of the information and can be verified Responsibility to stakeholders Neutral side Influence on the quality of audit work. In terms of fair representation The forecast was 71.10% and the auditor's ethics regarding objectivity and independence. Professional behavior Transparency It influences the quality of the audit work regarding the accuracy of the financial statements. The prediction was 61.10% with statistical significance at the 0.05 level.
Discussion: An important characteristic of ethics involves objectivity. Independent conduct and have good transparency in auditing This allows auditors to use it to find reliable methods for examining financial information and use it in considering improving accounting standards to gain concrete acceptance from consumers and businesses.
Suggestion: Factors affecting the development of creativity for CPAs in Thailand should be studied in order to develop audit practitioners with reliable quality, such as professional skills, skills in using digital technology. Accounting analytical skills and communication skills, etc.
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