Development model of professional skills on auditing quality of professional accountants in the digital economy 4.0 era in in Bangkok's

Abstract

This research's objectives were to study the factors affecting the development of professional skills on auditing quality of professional accountants in the digital economy 4.0 era and to study the factors affecting the development of accounting information skills on quality. Auditing of professional accountants in the digital economy 4.0 era. They are analyzing the relationship model, career development, and accounting information skills of professional accountants in Bangkok's digital age 4.0 era. There are variables classified into two areas: 1) Professional accounting skills in the digital age: 1. Accounting profession 2. Business taxation 3. Professional value 4. Language 5. Management and 2) Information skills in the digital age are 1. Ability to define types and scope of accounting information 2. Ability to access information pool effectively 3. Ability to assess accounting information and accounting information sources 4. Ability to use accounting information effectively for the follow-up variables were the auditors in the Bangkok area. The sample group was 400 Certified Public Accountants (CPA) in Bangkok, selected as a result of being a professional accountant in auditing and certifying financial statements for businesses. Both small and large This is considered an accounting profession essential to economic development and business operations in Thailand. The LISREL 8.80 package was conducted in the LISREL 8.80 program to compare the harmonization between the developed model and the empirical data. The empirical data developed is in harmony with the observed data. Corresponding to the analysis results, the harmonization index (GFI) is 1.000, the modified harmony index (AGFI) is 0.9680, which is closer to 1, and the mean square root index of the part. The remaining (RMR) is equal to 0.02104, which approaches zero. This research can be used to develop professional skills and accounting information skills to the auditing quality of digital accountants in the digital age 4.0 era in Bangkok.