Auditors’ Accounting Skills, Audit Professionalism, and Audit Success: Evidence from Certified Public Accountants (CPA) and Tax Auditors in Thailand

  • สลักจิต นิลผาย คณะการบัญชีและการจัดการ มหาวิทยาลัยมหาสารคาม
Keywords: Accounting Skills of Auditors, Audit Professionalism, Audit Success


Knowledge and ability are key factors that affect auditing practice of auditors. Auditors need to have necessary knowledge and skills to be able to give correct comments on financial statements. Therefore, the objective of this study was to investigate relationships and effects of accounting skills on audit success through audit professionalism as a mediator variable. The accounting skills of auditors in this research were divided into 4 dimensions: professional skills, leadership skills, lifelong learning skills, and problem-solving skills. Data was collected through constructed survey questionnaires administrated among Tax Auditors and Certified Public Accountants in Thailand. 112 returned completed questionnaires were used for the data analysis. The results showed that the accounting skills of the sampled auditors in the dimensions of professional skills and lifelong learning skills were positively related to audit professionalism at a significant level. Likewise, audit professionalism was positively related to audit success at a significant level. The result from testing the relationship of the mediator variable revealed that audit professionalism did not influence the relationship between accounting skills and audit success.


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How to Cite
นิลผายส. (2018). Auditors’ Accounting Skills, Audit Professionalism, and Audit Success: Evidence from Certified Public Accountants (CPA) and Tax Auditors in Thailand. Journal of Roi Et Rajabhat University, 12(1), 141-149. Retrieved from
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