ผลกระทบของคุณภาพในการสอบบัญชีและความต่อเนื่องในการสอบทานงานสอบบัญชีที่มีต่อความน่าเชื่อถือในการสอบบัญชีของผู้สอบบัญชีรับอนุญาตในประเทศไทย

Abstract

The quality of the audit is reflected in the results. An auditor who is an auditor who uses the verification process as a professional to review and express an opinion on the financial statements. The auditor must meet the required qualifications and must comply with generally accepted accounting standards. Work with accuracy in all material respects. So the researchers have studied The Effects of Audit Quality and Audit Review Continuity on Audit Credibility of Certified Public Accountants (CPAs) in Thailand. The data were collected from 389 certified public accountants in Thailand. The questionnaire was used as a statistical tool for data analysis including multiple correlation analysis., Simple regression analysis, Multiple retrograde analysis The results are as follows. 1. Comments on the quality of the audit. Justice The most average side. And it is a variable that has a positive impact on the reliability of the audit. Statistically significant at the 0.05 level Therefore, communication should be as appropriate. Not biased either from neutral attitudes and assessments. Determined by the truth Observe the conclusion of the suggestion must come from a biased bias without any personal gain. Will cause credibility in the audit. 2. Audit Review Continuity The focus of audit control. It is a variable that has a positive impact on the reliability of the audit. Statistically significant at the 0.05 level. Conscious of the responsibility for keeping and quality control in auditing. Understanding the audit system will make the audit credible.