Factors Affecting The Professional Skills of Certified Public Accountants and Tax Auditors

Abstract

The purpose of this study is (1) professional knowledge, work experience and continuing professional development have positive impact on the professional skills of certified public accountants and (2) professional knowledge, work experience and continuing professional development have positive impact on the professional skills of tax auditors. The samples are 354 licensed auditor in Bangkok the questionnaires conduct collection the data then analysis by statistics such as frequency, percentage,  SD and multiple regression analysis.

   The result indicated that: (1) professional knowledge work experience and continuing professional development have positive impact on the professional skills of certified public accountants, with regression coefficients of 0.357, 0.209 and 0.353, respectively, and (2) professional knowledge, work experience and continuing professional development have positive impact the professional skills of the tax auditor. The coefficients of regression were 0.532, 0.174 and 0.239, respectively.