Professional characteristics and auditing quality of the auditing offices in Bangkok

Abstract

The study of “Professional characteristics and Auditing Quality of the Quality Accounting Offices“ aims to study the professional characteristics affecting the auditors’ quality, to test the influence of intelligent learning, techniques and duty practices, relationships and communication, and organizational management skills, and to test the influence of the personal characteristics of the auditors on the auditing quality. The data is collected from 168 samples and analyzed using descriptive statistics including frequency, percentage, mean and standard deviation and inferential statistics including Pearson Correlation Coefficient Analysis and Multiple Regression Analysis The study results showed that, overall, the auditors have a high level of professionalism and each level is at a high level. The professional characteristics on intelligent learning, techniques and duty practices, relationships and communication, and organizational management skills have a relationship with the overall auditing quality. Each aspect of auditing quality, including accuracy, accountability, clarity, conciseness, creativity, integrity, and timeliness is related to professional characteristics on intelligent learning, techniques and duty practices, relationships and communication, and organizational management skills. In addition, when considering the auditors' opinion, which comes from a sample group on the auditing quality of the quality accounting offices, it is found that the auditors with different age, education level, and experiences have different opinions