@article{Siewkornburee_2020, title={Effects of Fraud Detection Techniques on Audit Quality of Certified Public Accountants in Thailand }, volume={11}, url={https://so02.tci-thaijo.org/index.php/mbs/article/view/240316}, abstractNote={<p>The purpose of this study was to study the effects of fraud detection techniques on audit quality of certified public accountants in Thailand. The questionnaire was used for collecting data from 116 Certified Public Accountants. The statistics used for data analyzing were, multiple correlation analysis and multiple regression analysis. The findings revealed that fraud detection techniques in interview technique and information gathering techniques the aspect of had positive relationship with and effect on audit quality. Therefore, Auditors should provide important technical interviews. for inquiries that do not appear in the financial statements then the auditor will need to inquire from the person concerned and to collect information to determine which account is sufficient and appropriate. on time, in the auditor’s report.</p>}, number={4}, journal={Journal of Accountancy and Management}, author={Siewkornburee, Nattaya}, year={2020}, month={Mar.}, pages={20–30} }