APPROACHES TO ENHANCING AUDIT QUALITY FOR IMPROVING OPERATIONAL EFFICIENCY OF JURISTIC ENTITIES IN BANGKOK METROPOLITAN REGION

Abstract

This qualitative research aimed to examine the audit quality and operational efficiency of juristic companies registered in Bangkok metropolitan region, as well as the relationship between these two factors. Data were collected through questionnaires distributed to 400 executives or accounting officers of registered juristic companies. The findings revealed that most respondents were female, aged between 31 and 40 years, held a bachelor’s degree, earned an average monthly income exceeding 60,001 baht, and used services from small audit firms, typically changing firms every 3 to 5 years. Overall, audit quality was rated at a high level, particularly in terms of auditor experience. Operational efficiency was also rated highly, with emphasis on internal processes and financial performance. Hypothesis testing indicated that auditor experience had a statistically significant positive effect on operational efficiency, while audit firm size and audit fees showed no significant impact on the overall operational efficiency of juristic companies.