Impact of Audit Trust and Creativity of the Auditor on the Quality of the Auditor’s Audit Licensed in Bangkok Metropolitan Region

Abstract

This article aimed to study the impact of auditor credibility and creativity of auditors on the audit quality of certified public auditors in Bangkok and its vicinity. The sample group used in the study was 311 certified public accountants in Bangkok and its vicinity. Data were collected by using a questionnaire. Data were analyzed using descriptive statistics to describe the general characteristics of the data, including mean and standard deviation, and correlation coefficient analysis to test the relationship between independent variables and dependent variables. and multiple regression analysis to test research hypotheses. The results of the preliminary study found that the opinions about the reliability of the audit, creativity, and audit quality were at a high level. When analyzing multiple regression, it was found that audit reliability had a positive impact on the quality of audit accuracy, fairness, clarity, compactness, creative side integrity and timeliness of the certified public accountants in the Bangkok Metropolitan Region. It was statistically significant at 0.01, and the auditor's creativity had a positive impact on the audit quality of accuracy, fairness, clarity, compactness, creative side integrity, and timeliness of the certified public accountant in the Bangkok Metropolitan Region. It was statistically significant at 0.01 level.