EFFECTS OF AUDIT PROFESSIONAL SKEPTICISM ON AUDIT EFFICIENCY AND AUDIT SUCCESS
Keywords:
Audit Professional Skepticism, Audit Efficiency, Audit Success, Computer-Assisted Audit Tools and TechniquesAbstract
This study aimed to examine the impact of audit professional skepticism on the success of Certified Public Accountants (CPAs) in Thailand through the mediating effects of audit efficiency and computer-assisted audit tools and techniques (CAATs), and the moderating effect of audit professional skepticism on audit efficiency. A total of 610 CPAs were chosen as the sample, and the data were collected. The results of the path coefficients and hypothesis testing showed that audit professional skepticism played a positive significant role in determining and driving audit efficiency. Audit efficiency also positively affected audit success; thus, audit professional skepticism indirectly impacted audit success. Additionally, audit efficiency was a mediator of audit professional skepticism–success relationships in this study. However, computer-assisted audit tools and techniques were moderators, and the coefficient of interaction between audit professional skepticism and computer-assisted audit tools and techniques had a positive significant effect on audit efficiency.
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ข้อความ ข้อคิดเห็น ข้อมูล เนื้อหา รูปภาพ แผนภูมิ แผนผัง เป็นต้น ที่ปรากฏและแสดงในบทความต่างๆ ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นความรับผิดชอบโดยตรงของผู้เขียนบทความนั้นๆ มิใช่เป็นความรับผิดชอบใดๆ ของวารสารบริหารธุรกิจเทคโนโลยีมหานคร และมหาวิทยาลัยเทคโนโลยีมหานคร
บทความที่ตีพิมพ์ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นลิขสิทธิ์เฉพาะของคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนใดส่วนหนึ่งไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับการอนุญาตเป็นลายลักษณ์อักษรจากคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานครก่อนเท่านั้น
