IMPROVING QUALITY OF THE AUDIT WORK THAT AFFECTS OPERATIONAL EFFICIENCY OF JURISTIC COMPANIES IN BANGKOK

Abstract

This study was a qualitative research. The objectives of this study were: 1) to study the level of quality of the audit work of auditors in Bangkok 2) to study the operational efficiency of juristic companies in Bangkok and 3) to study the relationship between quality of the audit work and operational efficiency of juristic companies in Bangkok. The sample used in the research were 400 executives or company representatives who was responsible for accounting in juristic companies in Bangkok. Tools used to collect data in this study was questionnaires. The statistics used in this study were frequency, percentage, mean, standard deviation, correlation coefficient analysis and multiple regression analysis.

The results showed that most of the respondents were female, aged 31-40 years, have bachelor's degree, average monthly income was 60,001 baht or more, using services from a small audit firm by changing the audit firms every 3-5 years. The overall opinion about the quality of audit work was at a high level. When classified by aspect, in order of average value from highest to lowest was the auditor's experience audit fees and the size of the audit firm as for the opinions about the overall performance of juristic companies in Bangkok was at a high level. When classified by aspect, in order of average value from highest to lowest was internal processes, finance, learning and development and customers.

The research hypothesis testing revealed that the quality of audit work had an effect on the overall performance of juristic companies in Bangkok. The auditor's experience had a significant positive effect on the overall performance of juristic companies in Bangkok at the 0.05 level and fees does not affect the performance of juristic companies in Bangkok as a whole.