ผลกระทบสมรรถนะของผู้สอบบัญชีและการบริหารความเสี่ยงที่ส่งผลต่อคุณภาพการสอบบัญชีของผู้สอบบัญชีรับอนุญาตแห่งประเทศไทย

Abstract

The objectives of this study are (1) to investigate the level of auditor competencies (2) to study the level of auditor risk management (3) to test the relationship between auditor competencies and audit quality and (4) to study the relationship between auditor risk management and audit quality. Questionnaires are used to collect data from 317 auditors in Thailand. The findings indicate that auditors have knowledge and abilities, and professional skills in high level. Professional values and attitudes are the highest level. The auditor competencies have positively effect on audit quality. Moreover, auditors have risk management consisting inherent risk, control risk and detection risk in high level. Control risk and detection risk have positively impact on audit quality. And inherent risk has no effect on audit quality of auditor in Thailand.