EFFECTS OF STRATEGIC COMPREHENSIVE AUDIT PROCESS AND AUDIT SUCCESS OF TAX AUDITORS (TAs) IN THAILAND

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Published: Jun 5, 2018
Keywords:
Strategic Comprehensive Audit Process (SCAP), Audit Practice Excellence (APX), Audit Report Quality (ARQ), Audit Information Reliability (AIR), Audit Success (ASS)

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Amarit Sompong
Amarit Sompong, a Ph.D. (Candidate) in Accounting at Mahasarakham Business School, Mahasarakham University, Thailand; M.S. (Accounting) from Thammasat University, Thailand in 2003
Phaprukbaramee Ussahawanitichakit
Associate Professor Dr. Phaprukbaramee Ussahawanitchakit, a lecturer in accounting, Mahasarakham Business School, Mahasarakham University, Thailand; Ph.D. from Washington State University, USA in 2002
Suparak Janjarasjit
Dr. Suparak Janjarasjit, a lecturer in accounting, Mahasarakham University, Thailand, Ph.D. from Washington State University, USA

Abstract

The audit business operation under a high competitive environment requires the audit process comprehensive mixed strategy which progressively contributes auditors’ survival. This research investigates the strategic comprehensive audit process relevant to audit in excellent practice, report quality, information reliability and success. The sample group were tax auditors in Thailand. According to the multiple regression hypothetical testing, the finding revealed that the audit success related to practice excellence and information reliability. Those generated from tax auditors competency towards each dimension of strategic comprehensive audit process to audit work. However, there was no relationship shown between the audit report quality and success. Stemming from this research outcome, the antecedent variables and moderating variables should be concerned for further study.

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How to Cite
Sompong, A., Ussahawanitichakit, P., & Janjarasjit, S. (2018). EFFECTS OF STRATEGIC COMPREHENSIVE AUDIT PROCESS AND AUDIT SUCCESS OF TAX AUDITORS (TAs) IN THAILAND. AU-GSB E-JOURNAL, 10(2), 17. Retrieved from http://www.assumptionjournal.au.edu/index.php/AU-GSB/article/view/3277
Issue
Vol. 10 No. 2 (2017): AU-GSB e-Journal (December 2017)
Section
Research
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