The Effect of Auditing Process and Code of Ethics That Affects Usage of Resources in Auditing of Audit Firm in Bangkok

Abstract

      The objectives of this study are: 1) to study the effect of auditing process that affects usage of resources in auditing of audit firm in Bangkok, and 2) to study the effect of code of ethics that affects usage of resources in auditing of audit firm in Bangkok. This research was a quantitative research. The research instrument was a questionnaire. There are sample group of Certified Public Accountant, Tax Auditor, Assistant auditors and People involve accounting profession 300 were calculated using the Taro-Yamane formula at an acceptable tolerance value of 0.05 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 of: 1) auditing process that positively affects usage of resources in auditing of audit firm in Bangkok at a statistically significant level of 0.05. And 2) code of ethics that positively affects usage of resources in auditing of audit firm in Bangkok at a statistically significant level of 0.05. Therefore, usage of resources audit in auditing is important for audit work and can be used to plan the management of the audit firm for maximum efficiency and can reduce audit costs to help achieve the audit results of the audit firm and build confidence among customers who use the service. To maximize the benefits of auditing. Increase the good quality of the auditor's work to be as planned.