Auditing Practice Standards And Working Environment Factors That Affect The Performance Of Cooperative Auditors In Bangkok And Metropolitan Region

Abstract

This research consists purposes: 1. to study the auditing practice standards factors that affect the performance of cooperative auditors in Bangkok and the metropolitan region; and 2. to study the working environment factors that affect the performance of cooperative auditors in Bangkok and the metropolitan region. This is quantitative research with research tools. namely, a questionnaire with a sample of 155 people, all civil servants and government employees of the Cooperative Auditing Department working in Bangkok and the Metropolitan Region. Data were analyzed using descriptive statistics consisting of percentage, mean, and standard deviation. Correlation coefficient analysis to test the relationship between independent and dependent variables. Multiple regression analysis at the levels of statistical significance of 0.01 and 0.05 The results showed that Standards for auditing practices, which include knowledge and competence, have a positive effect on achieving goal reliability timeliness and standard performance. Audit practice skills have a positive effect on achieving goals Timeliness, standard performance, and professional ethics have a positive effect on achieving goals and reliability. Regarding auditing skills, it was found that they did not affect the credibility aspect. and professional ethics found that it did not affect the timeliness or standard performance. Work environment factors include motivation to work has a positive effect on the aspect of achieving goals timeliness and standard performance Communication and relations between departments have a positive effect on achieving goal reliability timeliness and standard performance as for the working environment, it was found that it did not affect the achievement of goals. reliability timeliness and standard performance and motivation to work found that it did not affect reliability.