The Characterics of Auditors and Professional Accounting Skills Affect the Quality of The Audit Report of Auditors in Bangkok Metropolitan Regions

Abstract

The objectives of this research are: 1) To study the characteristics of auditors that impact the quality of audit reports for certified public accountants in Bangkok and the surrounding areas. And 2) To examine the professional accounting skills that influence the quality of audit reports prepared by auditors for certified public accountants in Bangkok and the surrounding areas. The sample group included 384 certified public accountants residing in the same area, constituting a quantitative study. Data was collected using a questionnaire as a tool. Descriptive statistics, including mean, percentage, standard deviation, and multiple regression analysis, were employed for data analysis.

The research results indicated that: 1) the majority of respondents hold opinions about the characteristics of certified public accountants at a high level. When assessing individual aspects in descending order, transparency was found to have a high average level, followed by independence at a high level. Next was the aspect of fairness, which was also at a high level, followed by confidentiality with an average at a high level, and finally, the aspect of knowledge and ability, with an average at a high level. And 2) Professional accounting skills have a positive influence on the quality of audit reports in the same area. Through multiple regression analysis, auditors were found to positively impact accuracy, clarity, conciseness, creativity, and the timeliness of audit reports at a statistical significance level of 0.01 and 0.05