ปัจจัยที่มีความสัมพันธ์กับพฤติกรรมที่ทำให้คุณภาพงานสอบบัญชีลดลงของผู้ช่วยผู้สอบบัญชีที่ตรวจสอบสหกรณ์ในพื้นที่สำนักงานตรวจบัญชีสหกรณ์ที่ 6

Abstract

This study aimed to examine factors associated with reduced audit quality behaviors of assistant auditors auditing cooperatives affiliated to the Cooperative Auditing Office, Region 6. Four factors i.e. steps and complexity of cooperative auditing; participation of assistant auditors in training workshops; proficiency of assistant auditors; and working experience of assistant auditors were specified as independent variables; while the dependent variables were 11 behaviors of the assistant auditors that reduced their audit quality i.e. omission in auditing some accounting entries in accordance with auditing standards; incomplete inspection of audit checklist for determined size of samplings; failure to report errors detected during the audit; superficial verification of cooperative documents; failure to track suspected accounting entries; ignorance to the search for additional entries and technical information that might be related; failure to follow up on implementation towards suggested solutions and advice; failure to correct errors of works under one’s responsibility; acceptance of unreasonable clarification of the cooperative; inspection the cooperative as assigned with dissatisfaction; and distortion of audit time to be lesser than the actual circumstance. Questionnaires were used as the tool to gather data from 122 state assistant auditors auditing cooperatives affiliated to the Cooperative Auditing Office, Region 6, covering 8 provinces namely Phitsanulok, Uttaradit, Pichit, Phetchabun, Nakornsawan, Kampaengphet, Tak, and Sukhothai. Statistical analysis was conducted by the use of the descriptive statistics and the multiple linear regression at 90% and 95% of confidence levels. The findings revealed that there were two factors associated with reduced audit quality behaviors of assistant auditors auditing cooperatives affiliated to the Cooperative Auditing Office, Region 6. Those factors were the proficiency of assistant auditors, which positively correlated to the reduced audit quality behaviors; and the working experience of assistant auditors which negatively correlated to the reduced audit quality behaviors.