ปัญหาและอุปสรรคของผู้สอบบัญชีภาษีอากรในภาคเหนือเกี่ยวกับการปฏิบัติงานการตรวจสอบบัญชี

Abstract

This independent study aims to investigate the problems and obstacles faced by tax auditors in northern Thailand towards auditing practices under section 3 septem, and tax auditors ethics in auditing practices following T.P.123/2545 account of revenue code. Data for the study were collected from tax auditors registered in the northern part of Thailand through questionnaires and structured interviews. Collected data was evaluated and analyzed using descriptive statistics covering frequency, percentages, means and averages, content analysis and descriptive narration. The results of this study reveal that tax auditors face problems and obstacles at a high level in the following areas: planning and preparing audits, performing risk assessments, setting up audit programs, testing the declaration statement of directors or partners or managers submitted with P.N.D. 50, and at a moderate level in preparing audit working papers, reviewing financial statements in accordance with accounting standards and associated laws, preparing audit reports, and preparing audit reports. Additionally, tax auditors face problems and obstacles at a high level in relation to their performance and, to a greater extent, and in relation to their professional ethics following T.P. 123/2545 (particularly in relation to colleagues). They face problems and obstacles at a moderate level in the independence, equity and uprightness, work capacities, knowledge and general conduct. Auditors also face problems and obstacles at a low level regarding establishing and adhering to ethical standards in relation to taxpayers.