Factors Associated with Cooperative Auditing Quality of Government Auditors in Cooperative Auditing Office Region 7

Main Article Content

Attapong Peeracheir Amonlaya Kosaiyakanont Rodcharin Chakriththipong

Abstract

The purpose of the research presented in this paper is to identify factors related to cooperative auditing quality of Government auditors in Cooperative Auditing Office Region 7.  Secondary data were collected from Cooperative Auditing Office Region 7.  Multiple Regression Analysis was used in making hypothesis test from population of 102 Cooperative Government auditors.


The dependent variable refers to Cooperative Auditing Quality of Government Auditors evaluated from Cooperative Auditing Quality Control (CAQC) 2015. The 7 independent variables consist of: (1) auditor’s education level, (2) experiences of auditor, (3) training and professional development, (4) command of Auditing software program, (5) practice on conduct of auditing process, (6) the amount of Cooperative in audit work, and (7) experiences of audit assistant.


The result found the practice on conduct of audit process is positively related, and experiences of auditor assistant is negatively related to auditing quality of Government auditors in Cooperative Auditing Office Region 7.

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Section
Research Articles-Academic Articles
Author Biographies

Attapong Peeracheir

Department of Accounting, CMU Business School, Chiangmai University, Chiangmai 50200

Amonlaya Kosaiyakanont

Department of Accounting, CMU Business School, Chiangmai University, Chiangmai 50200

Rodcharin Chakriththipong

Cooperative Auditing Office Region 7, Mae Rim, Chiangmai 50180

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