ผลกระทบของความคิดสร้างสรรค์ในการสอบบัญชีและความพยายามในการวางแผนการสอบบัญชีที่มีต่อประสิทธิภาพในการสอบบัญชีของผู้สอบบัญชีภาษีอากร

Abstract

This study is to investigate the effect of Audit Creativity and Audit Planning Effort on Audit Performance of Tax Auditor (TAS). The sample of this study is 355 of Tax Auditor (TAS). The survey method was conducted using by questionnaires, this study used correlation analysis, and regression analysis to analyse the hypothesis. The results of the study revealed that: (1) audit creativity in originality creativity, elaboration creativity and flexibility creativity have positive impact on audit performance, (2) audit planning effort in audit consideration, requiring significant and audit development plan and audit guidelines have positive impact on audit performance, but risk assessment and inherent risk have negative impact on audit performance, (3) self-efficacy is a moderator variable cause audit creativity and audit planning effort have positive impact on audit performance.