Factors Associated with Cooperative Auditing Quality of Government Auditors in Cooperative Auditing Office Region 7
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Published:
Jan 27, 2019
Keywords:
Auditing Quality, Government Auditors, Cooperative Auditing Office Region 7
Main Article Content
Abstract
The purpose of the research presented in this paper is to identify factors related to cooperative auditing quality of Government auditors in Cooperative Auditing Office Region 7. Secondary data were collected from Cooperative Auditing Office Region 7. Multiple Regression Analysis was used in making hypothesis test from population of 102 Cooperative Government auditors.
The dependent variable refers to Cooperative Auditing Quality of Government Auditors evaluated from Cooperative Auditing Quality Control (CAQC) 2015. The 7 independent variables consist of: (1) auditor’s education level, (2) experiences of auditor, (3) training and professional development, (4) command of Auditing software program, (5) practice on conduct of auditing process, (6) the amount of Cooperative in audit work, and (7) experiences of audit assistant.
The result found the practice on conduct of audit process is positively related, and experiences of auditor assistant is negatively related to auditing quality of Government auditors in Cooperative Auditing Office Region 7.
Article Details
How to Cite
Peeracheir, A., Kosaiyakanont, A., & Chakriththipong, R. (2019). Factors Associated with Cooperative Auditing Quality of Government Auditors in Cooperative Auditing Office Region 7. WMS Journal of Management, 8(1), 43–56. Retrieved from https://so06.tci-thaijo.org/index.php/wms/article/view/168304
Section
Research Articles-Academic Articles
References
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Deangelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3). 183-199.
Federation of Accounting Professions. (2012A). Thai standard on quality control. Retrieved from http://fap. or.th.a33.readyplanet.net/ index.php?lay=show&ac=article&Id=539621037 &Ntype=36
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Hair, J., Black, W., Babin, B. & Anderson, R. (2010). Multivariate data analysis. NJ, Pearson Education.
Hall, J.A., & Singleton, T. (2005). Information technology Auditing and Assurance. Mason, Oh: Thomson South-Western.
Hatchavanich, D., & Chalapirom B. (2011). khrōngsāng khabūankān sahakō̜n Thai [Thai co-operative structure]. University of the Thai Chamber of Commerce Journal, 31(2), 99-113.
Jackson, C.W. (2015). Detecting Accounting Fraud. Harlow, ESX: Pearson Education.
Jaiman, P. (2009). kānnam prōkrǣm rabop trūat sō̜p sahakō̜n chœ̄ng lūk (CATs) mā chai nai kāntrūatsō̜p banchī sahakō̜n thī chai rabop sārasonthēt thāngkān banchī nai phūnthī samnakngān trūat banchī sahakō̜n thī čhet [Implementation of cooperative audit through system in auditing cooperatives' accounts using accounting information system in the area of Cooperative Auditing Regional Office 7]. (Master’s Independent Study, Chiangmai University, Thailand).
Jintawattanagul, S. (2011). khunnaphāp kān sō̜p banchī [Audit Quality]. RMUTI Journal, 4(2), 69-75.
Jitthavech, J. (2015). kān wikhro̜ thotthō̜i [Regression Analysis]. Bangkok, Thailand: National Institute of Development Administration.
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Kaplan, S.E. (1995). An examination of auditors’ reporting intentions upon discovery of procedures prematurely signed-off. Auditing: A Journal of Practice & Theory, 1(14), 90-104.
Kittivittayanan, D. (2017). rūpbǣp kān fō̜k ngœ̄n nai prathēt Thai [Money laundering in Thailand]. Retrieved from http://www.de cha.com/main/showTopic.php ?id=4585
Knapp, M.C. (2015). Contemporary Auditing. Boston, MA. Cengage Learning.
Kungwon, S. (2014). kānbō̜rihān khwāmsīang nai kān ʻamnūai sinchư̄a khō̜ng sathāban kānngœ̄n chumchon (sahakō̜n kān kasēt) [Credit risk management in community financial institutions (agriculture cooperative)]. Chiang Mai: Maejo Digital Printing House.
Otley, D.T., & Pierce, B.J. (1996). The operation of control systems in large audit firms. Auditing: A Journal of Practice & Theory, 1(15). 65-84.
Pattananunchai, V. (2010). patčhai thī mī phon tō̜ rǣng čhūngčhai nai kān patibat ngān khō̜ng phanakngān samnakngān sapsin sūan phramahākasat [Factors affecting work motivation among officers of the Crown Property Bureau]. (Master’s Independent Study, National Institute of Development Administration, Thailand).
Phungbangkruay, J. (2017). sathiti phư̄a kānwičhai thāng kānbō̜rihān thurakit [Statistics for business research]. ChonBuri, Thailand: Burapha University.
Pongwichai, S. (2015). kān wikhro̜ khō̜mūn thāng sathiti dūai khō̜mphiutœ̄ [Statistical Data Analysis using Computer].(25th ed.). Bangkok: Chulalongkorn University Printing House.
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Pratuckchai, W. (2017). sū satawat mai [Into a new century]. Bangkok: The Cooperative League of Thailand.
Reckers, P.M., Wheeler, S.W. & Wing. B.A. (1997). A comparative examination of auditor premature sign-offs using the direct and the randomized response methods. Auditing: A Journal of Practice & Theory, 1(16), 69-78.
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