Effects of Digital Technology Application in Auditing on the Audit Quality Of Certified Public Accountants in Thailand
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Abstract
This research aims to examine the relationship and impact of digital technology application in auditing and the audit quality of certified public accountants in Thailand (CPAs). The study involved 221 CPAs, specifically those who consent to disclose their information for contact purposes. Data was collected using a questionnaire. The statistical methods used for data analysis included multiple correlation and regression analyses. The research findings revealed that the application of digital technology in auditing, specifically in the aspect of big data auditing, auditing data analytics, and Auditing Artificial Intelligence, has a positive relationship and impact on overall audit quality Digital technology can be applied in auditing, which will help certified public accountants organize large volumes of data into a systematic format, making it more convenient and faster to use. It also supports data analysis to gain insights and identify relationships, while reducing the complexity of data entry and enhancing the ability to detect errors in large volumes of accounting data. Therefore, digital technology application should be prioritized in auditing to enhance the efficiency of audit procedures, ensuring convenience, speed, and accuracy. This will contribute to high-quality audit reports that comply with generally accepted accounting standards.
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