Auditor-Client Exchange Competency and Audit Report efficiency: Evidence from CPAs in Thailand

The confidence of investors is a foundation of the capital markets, and audit reporting efficiency depends on the proper resolution of contentious accounting that surface during the audit process . The current view of the auditor and client exchange need to focus on working together to solve the difficulty of the debate about the use of client judgment . The aim of this study is to investigate the relationship among five dimensions of auditor - client exchange competency and, its consequences . The results were derived from a survey of 258 CPAs in Thailand . The regression analyses suggested that auditor - client exchange competency dimensions consist of procedural audit collaboration focus, joint audit planning orientation, integrated audit information awareness, insight audit practice emphasis, and detailed audit evidence concentration . These five dimensions are an influence on audit operational proficiency, audit functional achievement, audit quality enhancement, and audit report efficiency . Moreover, theoretical and managerial contributions, conclusion, and suggestions for future research are interesting to be discussed .