Modern Auditing Leading to the Success of Certified Public Accountants in Thailand
DOI:
https://doi.org/10.14456/nrru-rdi.2024.31Keywords:
Modern Audit, Quality, Digital Technology, Expertise, SuccessfulAbstract
Introduction: The modern era of auditing for Certified Public Accounts (CPAs) must adapt and face the challenges of applying modern technology as tools and mechanisms for auditing while maintaining the standards of quality and reliability of auditing to create confidence for stakeholders and regulators.
Subject: In view of this study, the important knowledge in modern auditing is reviewed and analyzed, including the use of digital technology and automation in financial auditing, process improvement to increase efficiency, and maintaining audit quality through rigorous application of international auditing standards. In addition, the importance of communicating audit results in a transparent and verifiable format has been emphasized, which affects the success of auditing in Thailand.
Conclusion: Increasing the accuracy of the audit using technology and data analysis systems, improving the audit process to be easier and more efficient, in order to maintain the quality and standards of auditing, which are important factors in building confidence, increasing the trust received from stakeholders who have achieved their goals, taking into account and being aware of compliance with rules, laws and standards in planning, auditing, reviewing, certifying audit reports, and ensuring the provision of financial information correctly, completely and in a timely manner continuously.
Benefit, Utilizaion: Audit processes integrated with new technologies, modern tools and expertise help increase accuracy and speed of work by using digital tools to process large and complex data that must take into account international standards in auditing and communicate audit results clearly and transparently for audit success, to maintain quality and adapt to rapid changes in the business world and technology.
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