ผลกระทบของความครอบคลุมในการวางแผนการสอบบัญชี คุณภาพการสอบบัญชีที่มีต่อความยั่งยืนในการสอบบัญชีของผู้สอบบัญชีรับอนุญาตในประเทศไทย

Abstract

This study aims to study the relationship of coverage in audit planning on the sustainability of auditors in Thailand and the quality of audit on sustainability. Auditor's account in Thailand and the impact of audit planning coverage. Quality of audit on sustainability of auditors in Thailand The populations used in the research were 12,327 certified public accountants in Thailand (Federation of Accounting Professions under the Royal Patronage). 2559: Websites). The samples used in the research were: Krejcie and Morgan tables (Boon Chom Si clean. 2002: 42-43) and stratified random sampling. Basic statistics.Percentage, Mean, and Standard Deviation The statistics used in hypothesis testing are multiple-correlation analysis and multiple regression analysis. Based on the study. Impact of coverage on auditing planning. Quality audit On the sustainability of the auditor's audit in Thailand The results are as follows. 1. Levels of opinion on the management capacity of certified public accountants in Thailand When considering each aspect, it was found that the level of opinion about the management capacity of the certified public accountant in Thailand. The highest level of opinion score was The sustainability of the audit was followed by the quality of the audit. And the coverage in the audit planning respectively, which corresponds to the research of Narari. Bhumibol and his team (Special Edition) studied the impact of the risk of auditing on the quality of auditing in Thailand. The opinions on the quality of auditing were at a high level. And the risk of performing the audit profession as a whole was low. 2. The coverage of auditing planning affects the reliability of auditing. At the 0.05 level of significance, which is in line with the research of Amarnthayucha, the factors influencing the auditor's performance in the Bangkok Metropolitan area were studied. The factors that affect the audit work are: Internal control Proof of audit Sample selection in auditing The audit planning was statistically significant. Due to these factors, the performance of auditing is inefficient or ineffective. This is important to make the audit process more reliable and effective. 3. The coverage of auditing planning affects the quality of auditing. At the 0.05 level of significance, it was found that the effect of good accounting work planning on the quality of work of accounting firm in the eastern region was studied at the level of 0.05. Over the top, the planning of good accounting practice. Have a positive relationship and impact on the quality of the audit. Due to good accounting planning, it must be targeted. Successful accounting duties According to the map regulations. Taking into account the quality and productivity of high- quality and reliable work. 4. The quality of the audit had a statistically significant effect at the 0.05 level, which was in line with the concept of the art. Pornri Sri Chanpetch (1997) states that the auditor's performance must be relevant. With inevitable risk Auditors must give priority to the auditing. To provide quality auditing More credibility and efficiency. The benefits of this study. This research can be used as a guideline for the CPA in the country. To improve And enhance understanding of the performance of the auditor To affect the quality and credibility of the auditors for maximum effectiveness.