The Effects of Information Technology Application for Audit on Audit Quality of Certified Public Accountants in Thailand
DOI:
https://doi.org/10.55164/ecbajournal.v17i3.274626Keywords:
Information Technology Application for Auditing, Audit Quality, Certified Public AccountantsAbstract
The purpose of this study is to investigate the relationship and impact of applying information technology for audits on the audit quality of certified public accountants (CPA) in Thailand. A questionnaire was administered to collect data from 99 certified public accountants included through stratified random sampling. Statistical methods for data analyses included percentage, mean, standard deviation, correlation analysis, and multiple regression analysis.
The study revealed that the use of IT in audit on the understanding in data security has a relationship and positive impact on the overall audit quality and specific aspects, including objectivity, communication and clarity, credibility, and cogency, at a statistical significance of 0.05. In addition, the use of IT in audit in specific aspects namely risk analysis, the knowledge of applying IT for audits, and the ability to apply IT for audits, and an understanding of data security does not demonstrate a statistically significant relationship with the overall audit quality. Therefore, audit quality may be achieved through other factors, including knowledge, expertise, experience, and professional discretion on audit quality of certified public accountants. The findings of this study can be used as a guideline for improving the effectiveness of accounting audit.
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