ScholarLens Back to search
2018•AU-GSB e-JOURNALRequires access

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

Amarit Sompong, Phaprukbaramee Ussahawanitichakit, Suparak Janjarasjit

Open publisher page 0 citations

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.

About this research paper

What this paper is about

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.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available 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.

Key concepts: Audit, Business, Audit plan, Accounting, Quality audit, Joint audit, Information technology audit, Internal audit

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
EFFECTS OF STRATEGIC COMPREHENSIVE AUDIT PROCESS AND AUDIT SUCCESS OF TAX AUDITORS (TAs) IN THAILAND — Research Paper | ScholarLens