Audit Report Effecting to Invest of Member’s Agricultural Cooperative, Udonthani Province

Abstract

The research had proposes for 1) study information from audit report effected to decision making for invest of member’s agricultural cooperative in Udonthani province. 2) To compared with decision making of member’s agricultural cooperative in Udonthani with audit report’ information. Sample size were 396 member’s agricultural cooperative in Udonthani province with purposive sampling method. From collecting data that analyzed and evaluated by using computer program to differentiated testing between mean with t-test and hypothesis at the level of 0.05 significance.The result of research found that pattern of presenting audit Report effecting to invest of member’s agricultural cooperative from highest to lowest level that were 1) pattern of presenting were interested and creative. 2) suitable paragraph; not too long. 3) overall satisfaction with pattern of presenting audit report in business and financial administration. Therewith, we found that personal factor had effecting to investment that composed of sample size aged between 31 – 40 years old who interested in investment at the most level, had graduated in bachelor degree at the most level and most of population had occupation as farmer. Anyway, sample size who had long time for many years to be member’s agricultural cooperative had most level in decision making in investment. Investing will depend on major income from agricultural product and cash for investment in each member not more than 100,000 baht. We found that most of member’s agricultural cooperative had knowledge and understand about accounting and financial well.