THE SATISFACTION OF THE AUDITEE WITH THE AUDITING OF THE STATE AUDIT OFFICE OF THE KINGDOM OF THAILAND: CASE STUDY OF KASETSART UNIVERSITY

Abstract

The objectives were to study 1) the level of satisfaction of the auditee towards the auditing 2) the importance of hygiene factors affecting the satisfaction of the auditee 3) the correlation between hygiene factors and the level of satisfaction of the auditee. The sample group was 300 staffs of Kasetsart University. It was a non-probability random sampling-Convenience sampling method. The research tool was questionnaires. The statistics used for data analysis were percentage, mean, frequency, standard deviation, Pearson’s r correlation coefficient, t - test, and One-way ANOVA. The results showed that 1) the level of satisfaction of the auditee on the overall audit performance was high level (mean = 7.87, S.D. = 1.18), the less satisfied groups were under bachelor’s degree, and general administration office, the age and educational level were different, the satisfaction levels were not different, gender and job position level were different, the satisfaction level were different, 2) the importance of hygiene factors were at very high level (mean = 8.20, S.D. = 1.16), the least important factor was the human relation between the auditor and the auditee, and 3) the correlations between hygiene factors and the level of satisfaction of auditee were in the same direction at moderate to high level (r = .605 to .726). Recommendations: the auditor should create more cognition in regulation with the auditee.