Professional Ethics and Professional Accounting Skills That Affect the Efficiency of Auditing Work of Certified Public Accountants in Thailand

Abstract

The objectives of this study were to study 1) professional ethics affecting the efficiency of auditing work; of certified public accountants in Thailand and 2) professional accounting skills that affect the efficiency of auditing work of certified public accountants in Thailand. The sample group is There were 15,043 certified public accountants in Thailand using Taro Yamane's method. The sample size was 390 people in this study. It is quantitative research. Tools that Used in research are questionnaires. Statistics used are frequency, percentage, standard deviation, Pearson Correlation Analysis and Multiple Regression Analysis.          The results of the research found that 1) Professional ethics have an effect on the efficiency of auditing work. of certified public accountants in Thailand, it was found that the ethics of auditors Knowledge and abilities Honesty Confidentiality and transparency has a positive relationship and affects Efficiency of auditing work of certified public accountants in Thailand and 2) professional accounting skills that affect the efficiency of auditing work of certified public accountants in Thailand, it was found that professional skills Intellectual skills Practical academic skills and job duties Personal skills and characteristics In terms of interaction skills with others and communication and organizational and business management skills There is a positive relationship. and affect the efficiency of auditing work of certified public accountants in Thailand. Statistically significant at the 0.01 level.