The Influence of Digital Accounting Skills and Audit Strategies on Audit Excellence of Tax Auditors in Thailand

Abstract

This research consists purposes were 1. to study accounting skills in the digital age that affect the auditing excellence of tax auditors in Thailand and 2. to study audit strategies that affect the audit excellence of tax auditors in Thailand. This is quantitative research. There is a research tool, namely a questionnaire, with a sample group of 367 tax auditors in Thailand that comes from calculating the sample size using the Taro Yamane (1973) at an error level of 0.5, then the collected data was analyzed using descriptive statistics, including percentages, averages and standard deviations. Including multiple regression statistics to test hypotheses. The results of the research found that 1) Accounting skills in the digital age that affect the auditing excellence of tax auditors as a whole It is at the highest level (x̅= 4.32, S.D. = 0.53) especially in information technology skills Professional skills and ethics It has a positive impact on audit excellence. Significantly at 0.01 and 0.05, except for communication. It does not affect audit excellence and 2) audit strategies that affect audit excellence as a whole It is very level (x̅= 4.15, S.D. = 0.55) Especially in the area of audit planning. and inspection operations It has a positive effect on audit excellence. Significantly at 0.01 and 0.05, except for risk assessment. It does not affect audit excellence.