KNOWLEDGE AND ABILITY AFFECTING TO QUALITY OF AUDITING AND CERTIFIED ACCOUNT FOR TAX AUDITORS IN THAILAND

Abstract

The purposes for this Quantitative Research were to study the knowledge and ability which affecting to quality of auditing and certified account for tax auditors in Thailand from the view of accounting audited. The sampling for this study was business owners or managing partners, chief accountants and accountants who operate in registered partnership which tax auditors in Thailand requested for auditing and certified account under Revenue Department in the fiscal year of 2560. The sampling, at the amount of 398, was determined by Taro Yamane at the significance level           of 95%. The tool of data collecting was Questionnaire and statistics used in data analysis were Multiple Regression Analysis. Impact assessment found that 1) Knowledge and Ability in Financial Reporting Standards was affecting in positive way to quality of auditing and certified account for tax auditors  in Thailand in the way of the accurate and correct communication, righteousness, obviousness and timeliness. 2) Knowledge and Ability in Auditing and Certified Account was affecting in positive way to the quality of auditing and certified account for tax auditors in Thailand in the way of the accurate and correct communication, obviousness, conciseness, creativeness and timeliness 3) Knowledge and Ability in Computer and Technology Using was affecting in positive way for the quality of auditing and certified account for tax auditors in Thailand in the way of the accurate and correct communication and completeness. 4) Knowledge and Ability in Tax Law and related law