2012•Unpublished venueRequires access
1. AUDIT REVIEW PRACTICE, AUDIT REPORT EFFICIENCY, AUDIT PERFORMANCE, AND AUDIT QUALITY OF CERTIFIED PUBLIC ACCOUNTANTS (CPAs) IN THAILAND
Sudarat Pongsatitpat
Open publisher page 3 citations
Abstract
This study investigates the effects of audit review practice, audit report efficiency and audit performance on audit quality of CPAs in Thailand. Audit knowledge, audit standard compliance, and business situation dynamism become the antecedents of audit review practice by using professional pressure as the moderator. In this study, 261 CPAs in Thailand are the sample of the study. The results indicate that audit review practice influences audit report efficiency and audit performance of CPAs in Thailand. The results also present that audit knowledge, audit standard compliance, and business situation dynamism are the antecedents that of audit review practice. Professional pressure does not moderate the relationships among audit knowledge, audit standard compliance, business situation dynamism and audit review practice, and the relationships among audit review practice and audit quality. Furthermore, audit report efficiency and audit performance have a positively influence on audit quality. Finally, the advantages of audit review practice will reach to audit knowledge, audit standard compliance, and business situation dynamism to support auditor’s work and enhance audit quality.