Problems of Tax Auditors in Operation in According to the Tax Auditing Standard in Thailand
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Abstract
The problems of accounting audit performance and certification standards in Thailand is found in the quality of the auditors’ performances and professionalism, which lead to this research objectives in studying the operation problems, then comparing the relationship of personal factors affecting the problems of tax auditors, working in compliance with Thai tax auditing standards. The quantitative samples were 359 tax auditors and questionnaires were used a research tool. The perception level was analyzed by statistics, mean and standard deviation. The hypothesis of inferential data was tested with independent t-test, One Way ANOVA, and Paired-Sample t-test. Paired differences were compared with LSD and correlated with Chi-Square. For qualitative research, four key informants were purposively selected for an interview. Data was analyzed by content-based interpretation and categorized. The results showed that 1) the overall perceived problem was at a moderate level with accounting. In terms of the accounting transaction testing and taxation, it was at the highest level, 2) age, education level, and working time correlate with the perceived problems in the audit preparation guidelines, which include accounting and taxation testing, thus, audit adjustments may net incomes and losses in accounting, preparing audit reports and accounting certification, 3) in the perception of problems in the preparation of audit approaches, doctoral degree holders are less affected than those at the bachelor's and master's degrees. Whereas, training hours was a statistically significant effect on the perception of problems in all 6 areas, and 4) the problems are found in (1) communication, (2) incomplete audit documentation, (3) delays, (4) low examination fee comparing with the responsibility, and (5) large numbers of the owners’ delivered documents. Therefore, the tax auditor should improve the quality control standards in accordance with system standards together with digital technology skills for continuous flexibility.
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