Professional Skills and Work Experiences That Affecting the Quality of Audit Work of Certified Public Accountants in Bangkok

Abstract

         This research aimed to study 1) the professional skills of licensed auditors that affect the quality of audit work of licensed auditors in Bangkok and 2) the experience of licensed auditors that affect the quality of audit work of licensed auditors in Bangkok. This research was quantitative research. The sample group was licensed auditors from 470 companies in Bangkok. The sample was 216 people. Statistics were used to find the number, percentage, mean, standard deviation, and to check the relationship by finding the variance. Multiple regression analysis was also used. A ready-made statistical program was used to analyze and interpret the results.
          The research results found that 1) Professional skills of certified public accountants, the majority of the sample group were female, aged 36-45 years, graduated with a bachelor's degree and had 6-15 years of experience in auditing. The professional skills that affected the quality of auditing work were found to be intellectual skills, which were evaluated at the highest level, while practical skills and skills in adhering to professional ethics were at a high level. 2) Experience of certified public accountants in terms of the diversity of the audited business were evaluated at the highest level, while the number of audited businesses and the auditing period were at a moderate level. Experience in these areas affected the quality of auditing work, especially in Bangkok. In conclusion, both professional skills and experience of certified public accountants are important to the quality of auditing work, especially in terms of intellectual skills and the diversity of the audited business, which directly affect the credibility and efficiency of auditing work in Bangkok.