Auditor's Competencies and Accounting Professional Expertise Affecting Work Success of Certified Public Accountants of Thailand in Bangkok and Metropolitan Area

Abstract

          This research aims to 1. Study the auditor competency affecting the performance of Thai licensed auditors in Bangkok and its vicinity. 2. Study the audit expertise affecting the performance of Thai licensed auditors in Bangkok and its vicinity. The sample group of 1,419 Thai licensed auditors in Bangkok and its vicinity was selected from the calculations according to Yamane's (1973) formula, totaling 312 people. A questionnaire was used to collect data and descriptive statistics were used to analyze the data, including percentage, frequency, mean, standard deviation, and multiple regression analysis was used to analyze the statistical results.
            The research results found that 1. Auditor competence depends on many factors, including knowledge, skills, auditing, information technology, competency measurement, and personal characteristics. 2. Auditing expertise, consisting of professional skills, professional experience, audit quality control, and auditing ethics of Thai licensed auditors, has a positive effect on the performance of Thai licensed auditors in Bangkok and its vicinity, which is statistically significant at the 0.05 level.