Auditor's Code of Ethics That Influences the Reliability in the Audit of the Certified Public Accountant

Abstract

     This research article has the objective to study the ethics of auditors that influence the reliability of auditing of certified public accountants in Thailand. It is quantitative research; The sample group was 400 auditing of certified public in Thailand. The instrument used for data collection was a questionnaire. The statistics used to test the hypothesis were the Multiple regression analysis.

          The results of the research found that the ethics of auditors regarding objectivity and independence of professional behavior and transparency has a positive influence on trustworthiness in auditing. The reality side of the information can be checked Neutral side Potential in auditing and responsibility towards stakeholders that influences the reliability in the audit of the certified public accountant at the significance level of .05. However, Certified public accountants perform their duties based on ethical principles related to the auditing profession. These are the requirements that auditors should follow. auditing report, and certifying the accounts shown in the financial statements to generally accepted accounting principles. in the form of valuable information to users of financial statements and reflects the quality of the auditor's work that helps create sustainable confidence for users of the financial statements.