The correlation between cooperative auditing's quality control and audit quality in the Cooperative Auditing Department-

Abstract

The purposes of this study were: 1) to examine the cooperative auditing quality control in the Cooperative Auditing Department, 2) to investigate the correlation between cooperative auditing quality control and 3) to discover issues, challenges, and ideas for boosting the effectiveness of cooperative auditing quality control of the Cooperative Auditing Department. The population were 70 chiefs of the Cooperative Auditing Offices under the Cooperative Auditing Department. The research tool was a questionnaire. The mean, standard deviation, correlation analysis and multiple regression analysis were used to analyze the data.

           The findings revealed that chiefs of the Cooperative Auditing Office under the Cooperative Auditing Department rated their opinion at the high level in all aspects towards audit quality control and audit quality. The test to determine the correlation between audit quality control and audit quality in  Cooperative Auditing Department revealed that audit quality control had a correlation and positive impact on the audit quality, leadership obligations, acceptance of the job and client loyalty, assigning work and developing knowledge in the field, performance and follow-up. However, auditor's ethics showed the correlation with the audit quality, but there was no impact on the audit's quality. Quality control of cooperative auditing is thus an essential tool utilized by the Cooperative Auditing Department to develop confidence and improve the audit quality of the Cooperative Auditing Department. There are also problems and obstacles in quality control of cooperative auditing work. For example, the number of auditors is small compared to the amount of work. Including the auditor's lack of understanding about audit quality control. which is a new announcement of the Cooperative Auditing Department from the problems mentioned above This is an obstacle for the auditors to be able to comply with the audit quality control of the Cooperative Auditing Department, which affects the quality of the cooperative auditing work. Therefore, the Cooperative Auditing Department should increase the manpower framework for each province. and provide regular training every year both academic aspects and ethics of auditors according to the criteria and announcement on quality control of cooperative auditing 2020.