Audit Proficiency and Audit Report Quality of Tax Auditors (TAs) in Thailand
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Abstract
This research aimed to examine the relationship between audit proficiency (i.e. intelligent audit planning strategy, excellent functional risk analysis, integrated audit performance, audit evidence gathering, and superior client relationship management.) and audit report quality of tax auditors (TAs) In Thailand. This study employed a questionnaire for data collection. The study population consisted of 3,422 tax auditors (TAs) in Thailand. A simple random sampling was used to select 1,790 respondents and 383 of them (21%) returned their responses. The statistical data analysis included mean, standard deviation, and multiple regression analysis. The study results illustrated that 1) there were positive relationship and effect of intelligent audit planning strategy on the quality of audit report (β1 = 0.099, P<.10), 2) there were positive relationship and effect of excellent functional risk analysis on the quality of audit report (β2= 0.678, P<.01), and 3) there were also positive relationship and effect of superior client relationship management on the quality of audit report (β3= 0.213, P<.05). Nonetheless, there was no significant relationship among integrated audit performance, audit evidence gathering, and the quality of audit report.
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