OCCUPATIONAL SKILLS DEVELOPMENT AND INFORMATION SKILLS ACCORDING TO THE 4TH POWER OF ACCOUNTING TO THE QUALITY OF AUDITING OF PROFESSIONAL ACCOUNTANTS IN THE DIGITAL ERA 4.0 IN BANGKOK

Abstract

The objectives of this research were to study the factors affecting the development of occupational skills according to the four privileges on the audit quality of professional accountants in the 4.0 digital economy era and to study the factors affecting the development of professional accountants. Accounting information skills following the 4 baht principle to the quality of auditing of professional accountants in the digital economy 4.0 There are dependent variables classified into two areas: 1) professional accounting skills in the digital era, namely Account 2. Business taxation 3. Professional values, 4. Language, 5. Management and 2) Information skills in the digital age, namely 1. The ability to determine the types and scope of accounting information 2. The ability to effectively access the information pool 3. The ability to assess accounting information and accounting information sources 4. The ability to use accounting information effectively As for the dependent variable, i.e., auditors in Bangkok, this research has defined the scope of studies. The sample group consisted of 409 certified public accountants (CPAs) in Bangkok. Results of study 1) Professional accounting skills in the digital era. And 2) information skills in the digital age 3) The development of occupational skills and accounting information skills, the importance of power 4, that applying practical principles to overcome various problems and obstacles is the way to succeed in Various work duties as expected It consists of desire (pleasure), viriya (perseverance), citta (thinking), and vimangsa (contemplation).