The Ethics and Digital Skills of Auditors: Driving Factors of Audit Quality in the 21st Century

Abstract

This academic article aims to analyze and synthesize the role of auditor attributes and professional accounting skills in enhancing audit quality, with an emphasis on integrating professional ethics, independence, professional knowledge and competence with digital skills, analytical thinking, communication, and professional judgment. Based on a review and synthesis of concepts and empirical findings from both domestic and international studies, the article finds that audit quality does not depend solely on technical knowledge but results from the integration of professional competence, independence, ethics, and the ability to apply digital technologies, particularly in data analysis, risk assessment, and ethical professional judgment. At the same time, the Thai context reveals gaps in the systematic integration of ethical and digital competencies, particularly differences in resources and access to technology among audit firms of different sizes. Therefore, the development of Thai auditors should focus on building integrated competencies encompassing technical knowledge, ethics, and digital skills, supported systematically by the Federation of Accounting Professions, educational institutions, and relevant organizations. Such an approach will contribute to enhancing audit quality and strengthening confidence in financial information over the long term.