The Relationships and Ethics of Auditing and Auditing the quality of Accounts to be Audit in Bangkok and the surrounding area

Abstract

          At present, every agency, whether government, private sector, or the public, has turned its attention to investing more. There are both good and bad results from financial statements that lack credibility. Therefore, the relationship between the auditor's professional characteristics and ethics is very important to good audit quality.
          The objectives of this research were 1) Relationship of auditor characteristics Affects the quality of Accounts to be Audit in Bangkok and the surrounding area.2) Relationship of auditor ethics Affects the quality of Accounts to be Audit in Bangkok and the surrounding area. It is quantitative research. The research tool is a questionnaire using a method to find the index of consistency between the questions. and the objective of the questionnaire (IOC: Index of item Objective Congruence). If the IOC value is greater than 0.50 for every item, then it will be taken to find the confidence value. Including improving and correcting the language according to the advice of experts. The population is certified public accountants. In Bangkok and surrounding areas There was a sample of 262 people. Data was analyzed using descriptive statistics including percentages, means and standard deviations. To compare data in each variable and test hypotheses using multiple regression analysis.
         The results of the research found that 1) the relationship between auditor characteristics Knowledge aspect Expertise, accounting expertise, ability to use technology, attitude towards work It mainly influences the quality of Accounts to be Audit in Bangkok and the surrounding area. 2) Relationship of auditor ethics The aspects of honesty, objectivity and independence, knowledge, ability, care and maintenance of work standards, confidentiality, professional behavior, and transparency largely influence the quality of Accounts to be Audit in Bangkok and the surrounding area. Statistically significant at the 0.01 and 0.05 levels.
         Therefore, the auditor should pay attention to the quality of the audit in terms of timeliness and completeness of content. The quality of work is acceptable and reliable. Including adding knowledge in the features section and professional ethics to help gain credibility to financial reports that can be applied in organizational management and development as a result, the organization will continue to achieve its future objectives.