Effects of audit professional skepticism on audit efficiency and audit success

ผลกระทบของความชาญฉลาดในการสังเกตและสงสัยเยี่ยงผู้ประกอบวิชาชีพสอบบัญชีกับประสิทธิภาพการสอบบัญชีและความสำเร็จของการสอบบัญชี

Name: Kanthana Ditkaew

Address: Rajamangala University of Technology Lanna.Faculty of Administration and Liberal Arts.Accounting Academic Departmant

Name: Thared Santatiwongchai

Address: Rajamangala University of Technology Krungthep.Faculty of Business Administration.Accounting Department

keyword: Audit professional skepticism

; Audit effciency

; Audit success

; Computer-assisted audit tools and techniques

Abstract: This study aimed to examine the impact of audit professional skepticism on the success of certified public accountants (CPAs) in Thailand through the mediating effects of audit efficiency and computer-assisted audit tools and techniques (CAATs), and the moderating effect of audit professional skepticism on audit efficiency. A total of 610 CPAs were chosen as the sample, and the data were collected. The results of the path coefficients and hypothesis testing showed that audit professional skepticism played a positive significant role in determining and driving audit efficiency. Audit efficiency also positively affected audit success; thus, audit professional skepticism indirectly impacted audit success. Additionally, audit efficiency was a mediator of audit professional skepticism-success relationships in this study. However, computer-assisted audit tools and techniques were moderators, and the coefficient of interaction between audit professional skepticism and computer-assisted audit tools and techniques had a positive significant effect on audit efficiency.

Mahanakorn University of Technology. Library

Address: BANGKOK

Email: mutelibrary@gmail.com

Created: 2023

Modified: 2024-03-27

Issued: 2024-03-27

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BibliograpyCitation : วารสารบริหารธุรกิจเทคโนโลยีมหานคร. ปีที่ 20, ฉบับที่ 2 (ก.ค.-ธ.ค. 2566), หน้า 43-66

eng

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