THE FACTORS AFFECTING TO EFFICIENCY THE PRACTICES AUDIT OF AUDITOR ASSISTANT

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นวพร ขู้เปี้ยเต้ง
จันทร์ลอย เลขทิพย์

Abstract

The purposes for this Quantitative Research were to study the factors that affect the audit effectiveness of the assistant auditor. The sampling for this study was Certified public accountants who were registered with the Federation of Accounting Professions. The sampling, at the amount of 324, 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 Accounting was affecting in positive way to performance of Auditor Assistant in the way of the quality and budget. 2) Knowledge and Ability in Auditing was affecting in positive way to performance of Auditor Assistant in the way of the quality, time and budget.  3) Knowledge and Ability in Laws was affecting in positive way to performance of Auditor Assistant in the way of the quantity, quality and budget. 


4) Knowledge and Ability in Technology was affecting in positive way to performance of Auditor Assistant in the way of the quantity, quality, time and budget. 

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บทความวิจัย