The Influence of Practices Standard, Professional Accountability, and Competency Development of Accounting on Auditing Practices Quality of Certified Public Accountant in the Industrial Businesses Group in the Stock Exchange of Thailand

Abstract

          The objective for this research to study the Influence impact on auditing practice quality of Thai's CPA of the industrial business group on the stock exchange of Thailand. Researchers use Quantitative research methodology by the questionnaire was used as a tool to collect data from the Thai's Certified Public Accountants and Assistant Account of the Industrial Business Group on the SET. The number of 200 list. The researchers used statistics to   analyze the data include: frequency, percentage, mean and stand deviation, Multivariate collinearity monitoring by the variance (Tolerance and VIF) and Multiple Regression Analysis at the statistical significance level 0.05 in interpretation and presentation.

          The results of this research found that the respondents are female, aged 30-40 years. Bachelor's degree with experience in auditing 5-10 years. There are a number of businesses that accept checks in each year is lower than the 50 business. Consulting services accounting / tax, in addition to the audit with the number of hours of training and seminars, accounting/ auditing, or the other side more than18 hours/ year. Toanalyse the level of reviews about the practices standards by professional competence, expertise and practice work with carefulness at a high levels and legal practice is at the highest level. Comments about the level of integrity in the profession that contains responsibilities and duties. Integrity compliance regulations. Confidentiality is at the highest   level, Andthe straightforward at a high level. The level of comment about the development potential of accounting skills in accounting   profession was at a high level, and the value of professional accounting is at the highest level.  The results of hypothesis testing showed that Performance standards include: Practice by professional knowledge. Skillful work Legal compliance and careful operation have a positive influence on the quality of audit work in terms of quality of work. Integrity accountability in the profession that contains responsibility for duty, integrity compliance regulations, Straightforward practices, and the development of accounting potential consisting of Professional account skills and the value of accounting profession has a positive influence on the quality of auditing performance in quality of work. Responsibility Operational process Satisfaction and reliability have resulted in qualified auditors performing quality audit work. The results is that the CPA should be importance to the quality of the performance of the audit by practicing with professional knowledge, skill, carefulness and professional integrity. Responsible for duty to be virtuous and to develop the accounting potential in professional skills regularly so as to benefit the performance more effectively.