THE RISK OF AUDIT CASE STUDY : AUDITOR COOPERATIVES IN CHIANG MAI

Abstract

The objective of this independent study was to study the risk assessment in the audit of Auditor Cooperatives in Chiang Mai. This research was qualitative research. The data was collected by informal interview using techniques focus group discussions from the Government Auditor and certified public accountant in Chiang Mai province to 42 samples. Data were collected by using observation and interviewing. Data were then analyzed by using narrative and descriptive summaries such as frequency and percentage . The study found that most of the interviewee were female aged over 50 years old, holding master degree. The government auditor tenured academic audit. They have with experience as a auditor certificate over 10 years. The interview focused on the risk of an audit. Auditor's cooperative in the matter of expressing an opinion on the financial statements of the crash and improper first. Followed by Cooperative Management the Officials have concealed significant information the financial statements and the auditor has been received and checked data show that, contrary to the material facts. Risk management and risk reduction approach factors that cares the most. The auditor should have an understanding and learn about the business Internal control environment and regulations of the cooperative including other related laws in order to adequately Study the nature of the business each type of cooperative. To be used in the hearing assess risks that may arise in the cooperative.