แนวทางในการประเมินความเสี่ยงและตอบสนองความเสี่ยงของประมาณการหนี้สิน
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Abstract
This study focuses on both the analysis of risk assessment and risk responses in provisions and identifies factors affecting the significant audit plans. This study explores the attitudes of audit assistants and auditors by adopting a questionnaire survey as data collection tool. Both descriptive and inferential statistics; Independent Sample T-Test and One-Way ANOVA.
The study results indicate that the respondents are more likely to emphasize their works on risk assessment than risk responses. Audit programs on risk assessment include mostly on reading all contracts to assess the specified conditions, while the least effort is to inquiry and consideration of management’s judgment regarding how to prepare provisions. Audit programs on risk responses include mostly on reviewing subsequent events, while the least effort is to test the effectiveness of internal control regarding provisions. In addition, the hypothesis testing, at 0.05 significant level, indicates different factors influencing risk assessment and risk responses including types of auditing firms, qualified as a certified public accountant, client size and experience to be auditors of listed companies. This study is useful to auditors in audit planning in provisions.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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