The Development of Knowledge and Professional Accounting Skills Affecting on Audit Quality of The Auditor of The State Audit Office of The Kingdom of Thailand

Abstract

The objectives of this study were 1) to investigate the development of knowledge that positively affects the audit quality of financial auditors of the State Audit Office of the Kingdom of Thailand, and 2) to investigate the professional accounting skills that positively affect the audit quality of financial auditors of the State Audit Office of the Kingdom of Thailand. This research was a quantitative research. The research instrument was a questionnaire with a population of 836 financial auditors of the Financial and Procurement Audit Office No. 1-24 of the State Audit Office of the Kingdom of Thailand. These are associate state auditors of level 3, state auditors of practitioner level, professional level, and senior professional level. 293 samples were calculated using the Taro-Yamane formula and using the simple random sampling method. Data were collected and analyzed using descriptive statistics, including percentage, mean, standard deviation. and multiple regression analysis.

The results showed that 1) the development of knowledge that positively effects the audit quality of financial auditors of the State Audit Office of the Kingdom of Thailand opinions toward overall audit quality. In term of auditing practices, knowledge of ethics, rules, regulations, information technology had a positive effect on the audit quality of the financial auditors of the State Audit Office of the Kingdom of Thailand, and 2) the professional accounting skills that positively effects the audit quality of financial auditors of the State Audit Office of the Kingdom of Thailand opinions toward overall audit quality. In term of cognitive skills, personal skills, interpersonal skills, organization managerial skills except for professional accounting skills, which did not have a positive effect on the audit quality of the financial auditors of the State Audit Office of the Kingdom of Thailand in term of accuracy and completeness at a statistically significant level of 0.05.