The Effects of Professionalism on the Audit Quality of Certified Public Accountants in the Bangkok Metropolitan Region

Abstract

This research aimed to examine the effects of professionalism on the audit quality of certified public accountants in the Bangkok Metropolitan Region. The research hypothesis was that professionalism has an effect on the audit quality of certified public accountants.  The 302 samples were randomly selected from

the population of 1,411.  The data were collected from September to December 2018. The findings were as follows: (1) Professionalism in the areas of smart learning abilities, technical and functional competencies, personal characteristics, and interpersonal and communication skills had positive effects on the overall audit quality. (2) Professionalism in the area of smart learning abilities had a positive effect on the audit quality in terms of accuracy.  (3) Professionalism in the area of technical and functional competencies had a positive effect on the audit quality in terms of objectiveness, clearness and completion. (4) Professionalism in the area of personal characteristics had a positive effect on the audit quality in terms of conciseness and creativity.  (5) Professionalism in the area of interpersonal and communication skills had a positive effect on the audit quality in terms of accuracy, objectiveness and clearness.  It is concluded that this research findings could be applied by auditors as an auditing guidance in accordance with the general requirements based on the certified accounting standards in order to uplift the quality of Thai audit work.