The Effects of Professional Qualification on Auditing Quality of Tax Auditors in Thailand

Abstract

The purpose of this study was to verify the effects of professional qualification on auditing quality of tax auditors in Thailand. A questionnaire was an instrument for collecting data from 183 samples that were selected by stratified random sampling. The statistics used for analyzing the collected data were multiple correlation analysis, simple regression analysis, and multiple regression analysis at significant level 0.05, the finding revealed that :  1) professional qualification in part code of ethics for professional public accountants had positive affects and related to audit quality in part constructive criticism ; 2) professional qualification in part generally accepted auditing standards had positive affects and relation to auditing quality in part completion ; and  3) professional qualification in part professional skepticism had positive affects and related to auditing quality as a whole and in each of all.