AUDITOR'S CODE OF ETHICS INFLUENCES THE AUDIT QUALITY OF THE CERTIFIED PUBLIC ACCOUNTANT

Abstract

The purpose of this research article is to study to study the ethics of auditors that influence the audit quality of certified public accountants in Thailand. It is quantitative research. The concepts and related research were studied as a research framework. The sample group used for the study was 400 certified public accountants in Thailand. The selection method was based on probability Sampling by Simple Random Sampling. A questionnaire was used as a tool for collecting data. Analyzed the data using Multiple Regression Analysis. The results found that Ethics of auditors regarding Overall it is at a high level. When considering each aspect by ordering the average value from highest to lowest, it was found that the ethics of auditors are Transparency Professional behavior, knowledge, ability, care, maintaining standards in work and confidentiality at a high level and honesty Objectivity and independence is at a moderate level respectively. And findings from this research the key factor in the problem is that auditors lack importance to professional ethics, which affects the quality of the audit work of the Certified Public Accountants of Thailand. Therefore, relevant agencies should establish guidelines for developing certified public accountants with knowledge, understanding, and readiness to work more reliably. and certified public accountants should give importance to working according to ethics. In terms of honesty and integrity Objectivity and independence, knowledge, ability, care, and maintaining standards in work Confidentiality Professional behavior, and transparency to provide quality auditing work and create more credibility in auditing.