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The objectives of this research were to (1) study of quality control in accordance with Thai Standard Quality Control No.1 (TSQC1) and audit quality of International auditing firms (Big 4) and local auditing firms (Non-Big 4), (2) compare differences of quality control of Big 4 and Non-Big 4, (3) compare differences of audit quality of Big 4 and Non-Big 4, (4) study the relationship of quality control according to TSQC1 with overall audit quality and (5) study effects of quality control according to TSQC1 on audit quality. Using questionnaires to collect data from 115 auditors of Big 4 and Non-Big 4; data were analyzed using means, t-test, multiple correlation coefficients and multiple regression analysis by enter method. Using structured interview forms to collect additional data from 112 auditors of Big 4 and Non-Big 4, selected by purposive sampling; data were analyzed using inductive analytic method. The results were found that Big 4 and Non-Big 4 had differences of quality control and audit quality in all elements except clearness. Quality control had positive relationship with overall audit quality and prediction equation of overall audit quality, operational element and relevant ethical requirement had positive impact to overall audit quality significantly at level of 0.5. Overall audit quality = 1.765+.291 (operational) +.220 (relevant ethical requirement).
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