Effects of Audit Professional Skepticism on Audit Efficency and Audir Success


  • Kanthana Ditkaew
  • Thared Santatiwongchai


Audit Professional Skepticism, Audit Efficiency, Audit Success, Computer-Assisted Audit Tools and Techniques


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 skepticismsuccess 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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บทความวิจัย (Research Article)