ผลกระทบของความพยายามในการสอบบัญชีและความเชี่ยวชาญในการสอบบัญชีที่มีต่อผลลัพธ์ในการสอบบัญชีของผู้สอบบัญชีรับอนุญาตในประเทศไทย

Abstract

The objectives of this study were : to study relationships and the effects of audit efforts on audit outcome of Certified Public Accountant (CPAs) in Thailand and to study relationships and the effects of audit specialization on audit outcome of Certified Public Accountant (CPAs) in Thailand. The study using a questionnaire for collecting data from 1,860 sets. This can be collected 374 sets, representing 20.11%. The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis in research The results showed the following : Audit efforts on Preliminary Comparative, Audit Development Plan and audit specialization on Professional Skills, Attitude had positive relationships with and effects of audit efforts on audit outcome. Therefore, Certified Public Accountant (CPAs) can use as the guidelines for developing audit outcome for effectiveness and can planning auditing meet the requirements to keep up with the changes in auditing standards and be developed to suit a variety of good characteristics of Certified Public Accountant (CPAs) in the future.