tems were combined for the purpose

tems were combined for the purpose of averaging out random errors in the research
(Nunnally 1978). This, method is used. To estimate coefficients affecting the effect of
best audit practices and audit credibility of CPAs in Thailand.
Effect. Of Best Audit Practices on Consequences
Table 9 summarizes the results of OLS regression analysis based on six
equations.The first equation group reveals the relationship among audit profession
well-roundedness audit practice norms audit,,, Innovation learning and audit, morality
reasoning on a), audit independence b), audit judgment C), audit performance and. D)
audit credibility.
Figure 2 exhibits the relationships between best audit practices and audit
credibility based on Hypotheses 1-4.This research proposes that best audit practices
are positively associated with audit credibility. These hypotheses are. Analyzed from
the regression equation Model 1 according with Chapter 3. The results of OLS
regression analysis of the relationships. Between best audit practices and audit
credibility are provided in Table 9. In addition the maximum, VIF of Model 1 is 2.544
.Which is less than 10. Thus the multicollinearity, problem does not pose the problem.


, Mahasarakham University 92 Figure 2: Effects of Best Audit Practices on Audit Credibility
The evidences indicate that audit profession well-roundedness (β 1. =, 276 P <
. 01), audit practice norms (β 2 =. 232 P

ผลลัพธ์ (อังกฤษ) 1:

tems were combined for the purpose of averaging out random errors in the research (Nunnally 1978). This, method is used. To estimate coefficients affecting the effect of best audit practices and audit credibility of CPAs in Thailand. Effect. Of Best Audit Practices on Consequences Table 9 summarizes the results of OLS regression analysis based on six equations.The first equation group reveals the relationship among audit profession well-roundedness audit practice norms audit,,, Innovation learning and audit, morality reasoning on a), audit independence b), audit judgment C), audit performance and. D) audit credibility. Figure 2 exhibits the relationships between best audit practices and audit credibility based on Hypotheses 1-4.This research proposes that best audit practices are positively associated with audit credibility. These hypotheses are. Analyzed from the regression equation Model 1 according with Chapter 3. The results of OLS regression analysis of the relationships. Between best audit practices and audit credibility are provided in Table 9. In addition the maximum, VIF of Model 1 is 2.544 .Which is less than 10. Thus the multicollinearity, problem does not pose the problem. , Mahasarakham University 92 Figure 2: Effects of Best Audit Practices on Audit Credibility The evidences indicate that audit profession well-roundedness (β 1. =, 276 P < . 01), audit practice norms (β 2 =. 232 P <,. 01), audit innovation learning (β 3 =, 256 P < . 01), and audit morality. Reasoning (β 4, 285 =.P <. 01) have significant positive effects on audit credibility. Auditors with higher audit, profession well-roundedness. Audit practice norms audit learning and, innovation, audit morality reasoning tend to achieve greater audit, credibility. Many CPAs recognize that audit profession wellroundedness approach such as understanding and applying accounting and, auditing standardsRegulations and accounting information technology achieve risk assessment that requires CPAs to evaluate the risk that. Financial statements could be materially misstated. Additionally CPAs attempts, to design and performs the audit tasks based on. The assessed risk (Bedard and Wright 1994), that is relative to quality of financial statements in audit profession (Hui. And Fatt 2007). Specifically,,Audit profession well-roundednes is a key element to achieve audit credibility consisting of prior researches which suggests. The importance of relationship between auditors' omniscient in audit work and client (Dezoort, and others 2006; IFAC 2008), Similar. . To Chaney and Kim (2007), auditors with higher audit practice norms can improve the reliability of financial report client s. ' Firm.Using of audit practice norms helps auditors reduce, audit time cost and workload, that fewer risks and increasing the. Quality of, work (Bradts 2007). Numerous researches in auditing attempt to seek audit practice norms that could make use. Of the available techniques. The effectiveness of audit technique developed for new business environment auditors .Should use all of new audit techniques consisting of client change. This research evaluates audit practice norms one needs. To consider how accurate and reliable Best Audit Practices: - - Audit Profession Well-Roundedness Audit Practice Norms * Audit Innovation Learning - Audit Morality Reasoning Audit Credibility H1-H4 Mahasarakham University 93 financial statements. Thus are,.Audit practice norms help auditors understand the influence and significance of assurance in the correct of financial statement. (Chaney and, Kim 2007). Following Dixon Mousa and, Woodhead (2004), the professional audit performance requires auditor. To solve the client 's problem with fraud detection and expected quality of audit credibility. Therefore auditor needs, to. Learn innovation in .The best of audit professionalism on appropriated, audit procedure technicalities and duties, responsibility (Sikka and. Others, the 1998). For the, possible reason audit innovation learning by using new methods and procedures leads to new ideas. In work processes (Wong, and Cheung 2008). Then new audit, methods and procedures may .Create the effective audit work for auditors and may increase audit credibility. Accordingly learning new, audit methods. And procedures may create the effective audit work. The study of Brooks and Leonard (1989) find that morality reasoning. And ethical behavior tends to increase as performance of, companies. Including third .Parties can support for ethical decisions making increases in financial statement. Not only that Kaptein and, Wempe (1998). Suggest that the code of ethics and good morality reasoning must put into play to increase the extent to which firms and. Audit professionals can resist pressures that would cause auditors to fail from their accountability and, responsibilities. Lastly.Best audit practices is an essential characteristic for auditor 's to improve and perform audit work that affects audit credibility. (Spathis 2003; Blay,,, Sneathen and Kizirian 2007). Consistent with Bell Peecher, and Solomon (2005), auditors perform best. Audit practices conforming professional standards to improve the accuracy of, audit independence audit judgment and audit. Performance. .In summary these findings, suggest that auditors with higher audit profession well-rounded audit practice norms audit,,, Innovation learning and audit, morality reasoning tend to achieve greater audit credibility. To support the previous relevant research. By Struweg and Meintjes (2008), Haurani and others (2007), and Mcmillan (2004),The finding as those above can imply that auditors who have more professional in audit advance of knowledge skills competence,,,, Norms and ethics, enhance auditors' job reliability and achieve higher audit credibility. Thus CPAs with, stronger Mahasarakham. University best 94 audit practices achieve greater audit credibility. Thus Hypotheses 1-4, are . Additionally strongly supported,Control variables including gender and age have no statistically significant influences on audit credibility (β 5 =. 034 P,, >. 10; β, 6 =. 012 P >. 10) Therefore the interpretation, of the relationships between best audit practices and audit credibility. Do not affect the influences of these, control variables which is due to .An auditor 's working reputation and accountability influence an auditor' s . performance Mediating Effects of, Audit Independence. Audit, Judgment and Audit Performance on Best Audit Practices-Audit Credibility Relationships To test the, mediating effects. The correlations among best audit practices audit, independence audit judgment, and audit, performance are also provided. In Table 8.The results indicate that audit profession well-roundedness audit practice, norms audit, innovation learning and audit,, Morality reasoning are significantly and positively correlated to audit independence audit judgment, and audit, performance. Interestingly,, Audit profession well-roundedness and audit independence has the highest significance and positive relationship (r =. 771 P,, <. 01).While audit, morality reasoning and audit performance have the lowest significance and positive relationship (r =. 365 P,, <. 01). Moreover audit independence, and audit judgment are also significantly and positively correlated to audit performance. (r =. 428 P <,. 01; R =. 529 P <,. 01). In, independence addition audit, judgment and audit, audit .Performance are also significantly and positively correlated to audit credibility (r =. 388 P <,. 01; r =. 614 P <. 01;,, R =. 704 P <. 01), respectively. Figure 3 expresses the effects of best audit practices (audit profession wellroundedness audit,, Practice norms audit innovation, learning and audit, morality reasoning) on audit independence audit judgment and audit,,, Performance based on .Hypotheses, H5a-c H6a-c H7a-c and, H8a-c. This research predicts that best audit practices have a positive influence on. Audit, judgment and independence audit, audit performance. These hypotheses are analyzed from the regression equation Models. 2-4 according with Chapter 3. The results of OLS regression analysis of the relationships Mahasarakham University 95 H11 among. Best, audit practicesIndependence audit, judgment and audit, audit performance are demonstrated in Table 9. Figure 3: Effects of Best Audit. Practices on Audit Credibility via Audit Independence Judgment, and Audit, Performance as Mediating The findings reveal. That audit profession well-roundedness has significant positive effects on audit independence (β 7 =. 303 P <,. 01), audit. Judgment (β 13 . 269 P <. 01),,And audit performance (β 19 =. 295 P <,. 01). Auditors with higher audit profession well-roundedness tend to gain greater. Audit, independence audit judgment and, audit performance. Most CPAs must work with clients when forming their financial. Statements decisions (Bame, and Kida 2007). The goals of CPAs and clients are materially different. To achieve, that success. Many CPAs led to perform .Professional services involves both the technical qualifications and the ability to supervise and evaluate the quality. Of the work performed. Audit profession wellroundedness relates to both knowledge of the professional ', s standards techniques. And the technical subject matter involved and the capability to exercise sound judgment in .Applying such knowledge in the performance of professional services. Therefore audit, profession well-rounded is necessary. To reach professional accounting (McCracken 2008), and leading proactive auditing. Hence audit profession, wellroundedness plays. An important role in audit practice that influences judgment and decision accuracy and confidence financial statements (Kent. And Weber 1998), that .Audit Best Judgment Audit Practices: - Audit Profession Well-Rounde

ผลลัพธ์ (อังกฤษ) 2:

TEMS were combined for the purpose of averaging out Random Errors in the Research
(Nunnally 1,978). This, method is used. To Estimate the Effect of coefficients affecting
Audit Best Practices Audit and credibility of CPAs in Thailand.
Effect. Audit of Best Practices on Consequences
Table 9 summarizes the results of OLS regression Analysis based on Six
Equations.The First Equation Group Audit profession reveals the Relationship among
well-roundedness Audit Practice Norms Audit Audit ,,, Innovation and Learning, Morality
reasoning on a). , audit independence b), audit judgment C), audit performance and. D)
Audit credibility.
Figure 2 exhibits the relationships between Best Practices Audit and Audit
credibility based on 1-4.This Research Hypotheses Proposes Audit Best Practices that
are associated with Audit Positively credibility. These hypotheses are. Analyzed from
the regression Equation Model 1 according with Chapter 3. The results of OLS
regression Analysis of the relationships. Audit Best Practices between Audit and
credibility are provided in Table 9. In addition the maximum, VIF of Model 1 is 2.544
.Which is less than 10. Thus the multicollinearity, the Problem Problem does not Pose. , Mahasarakham University 92 Figure 2: Effects. Audit of Best Practices on Audit Credibility The evidences indicate that well-roundedness Audit profession (beta = 1., 276 P < . 01), Audit Practice Norms (beta = 2. 232 P <,. 01), Learning Innovation Audit (beta. 3 =, 256 P < . 01), and Audit Morality. Reasoning (beta 4, 285 .P = <. 01) have significant positive effects on Audit credibility. Auditors with higher audit, profession well-roundedness. Audit Norms Audit Practice and Learning, Innovation, Audit Morality reasoning tend to Achieve Greater Audit, credibility. Audit profession recognize that many CPAs Wellroundedness approach such as understanding and applying and accounting, auditing and accounting information StandardsRegulations Technology Assessment Achieve risk that requires CPAs to evaluate the risk that. Financial statements could be Materially misstated. Additionally CPAs attempts, Design and performs to the Audit Tasks based on. Assessed the risk (Bedard and Wright 1994th), that is to quality of Relative Financial statements Audit profession in (Hui. And the 2,007th Fatt). Specifically ,, Audit profession is a well-Roundednes Key to Achieve Audit credibility element consisting of prior researches which suggests. The importance of Relationship between Auditors' omniscient in Audit Work and Client (Dezoort, and others 2,006th; IFAC 2008th), Similar. . To Chaney and Kim (2007), Auditors with higher Audit Practice Norms Can improve the reliability of Financial Report Client s. . 'Firm.Using of Audit Practice helps Norms Reduce Auditors, Audit cost time and workload, that fewer risks and increasing the. Quality of, work (Bradts 2007). Numerous researches in auditing attempt to Seek Audit Practice Norms Make that could use. Of the available Techniques. The effectiveness of Auditors Audit Technique developed for Environment New business .Should use all of New Audit Techniques consisting of Client Change. Research this Evaluates Needs Audit Practice Norms one. How Accurate and Reliable to consider Best Practices Audit: - - Well-roundedness Audit Audit Profession Practice Norms * Learning Innovation Audit - Audit Audit Morality Reasoning Credibility H1-H4 Mahasarakham University 93 Financial statements. Thus are, .Audit Practice Norms Help Auditors Understand the influence and significance of Assurance of Financial correct in the statement. (Chaney and, Kim 2007th). Following Dixon and Mousa, Woodhead (2004th), the Professional Audit Performance Auditor requires. To Solve the Client 's Problem with Fraud detection and expected quality of Audit credibility. Therefore auditor needs, to. Learn Innovation in .The Best of Professionalism on appropriated Audit, Audit procedure and technicalities Duties, Responsibility (and Sikka. Others, the 1 998). For the, possible Reason Audit Innovation Learning by using New methods and procedures Leads to New ideas. Work in processes (Wong, and Cheung 2008). Then New Audit, methods and procedures May .Create Audit Work for the effective Auditors and Audit May increase credibility. New Learning accordingly, Audit methods. May create effective procedures and the Audit Work. The Study of Brooks and Leonard (one thousand nine hundred and eighty-nine) Find Morality that reasoning. And ethical behavior tends to increase as of Performance, companies. Including third .Parties Can Support for Making ethical decisions increases in Financial statement. Not only that Kaptein and, Wempe (1998). Suggest that the code of Ethics and good reasoning must Morality Put Into Play to increase the extent to which firms and. Audit professionals Can Cause resist pressures that would Auditors to Fail from their Accountability and, responsibilities. Lastly.Best Audit Practices is an Essential characteristic for Auditor 's to improve Perform Audit and Audit Work that affects credibility. (Spathis 2003; Blay ,,, Sneathen and Kizirian 2007). Consistent with Bell Peecher, and Solomon (the 2,005th), Best Perform Auditors. Audit Practices conforming to improve the accuracy of Professional Standards, Audit Independence Judgment Audit and Audit. Performance. .in Summary these findings, suggest that higher Auditors Audit profession with well-rounded Audit Practice Norms Audit Audit ,,, Innovation and Learning, Morality reasoning tend to Achieve Greater Audit credibility. Support to the relevant previous Research. By Struweg and Meintjes (2008th), Haurani and others (2,007th), and Mcmillan (2004), The Finding as those above imply that Auditors Can Who have more Professional Audit in Advance of Knowledge and Skills COMPETENCE ,,,, Norms Ethics, Enhance. auditors' job reliability and achieve higher audit credibility. Thus with CPAs, Stronger Mahasarakham. University 94 Best Practices Audit Audit Achieve Greater credibility. Hypotheses 1-4 thus, are . Additionally strongly supported, including Gender and Age Control variables have no statistically significant influences on Audit credibility (beta 5 =. 034 ,, P>. 10; beta, 6 =. 012 P>. 10). therefore the Interpretation, of the relationships between Best Practices Audit and Audit credibility. Do not affect the influences of these, which is Control variables Due to .An Auditor 's working reputation and influence an Accountability Auditor' s . mediating Effects of Performance, Audit Independence. Audit, Audit Judgment and Performance Audit on Best Practices-Audit Credibility Relationships To the Test, mediating effects. The correlations among Best Practices Audit Audit, Audit Independence Judgment, and Audit, Performance are also provided. In Table 8.The results indicate that well-roundedness Audit Practice Audit profession, Norms Audit, Learning and Innovation Audit ,, Morality and reasoning are significantly correlated to Positively Audit Independence Audit Judgment, and Audit, Performance. Interestingly ,, well-Audit profession. roundedness and Audit Independence has the highest significance and positive Relationship (R =. 771 ,, P <. 01) .While Audit, Morality reasoning and Performance Audit have the lowest positive significance and Relationship (R =. 365 ,, P <. 01. ). Moreover Audit Independence, and Audit Judgment are also significantly correlated to Positively Audit and Performance. (R =. 428 P <,. 01; R =. 529 P <,. 01). In, Independence Audit addition, Judgment and Audit, Audit .Performance are also significantly correlated to Audit credibility and Positively (R =. 388 P <,. 01; R =. 614 P <. 01; ,, R =. 704 P <. . 01), respectively. Figure 3 expresses the effects of Best Practices Audit (Audit profession Wellroundedness Audit ,, Norms Audit Practice Innovation, Learning and Audit, Morality reasoning) on Audit Independence Judgment Audit and Performance Audit ,,, based on .Hypotheses,. H5a-c H6a-c H7a-c and, H8a-c. Research Predicts that this Audit Best Practices have a positive influence on. Audit, Judgment and Independence Audit, Audit Performance. These hypotheses are analyzed from the regression equation Models. 2-4 Chapter 3. The results of OLS according with regression Analysis of the relationships among Mahasarakham University 95 H11. Best, Audit Audit PracticesIndependence, Judgment and Audit, Audit Performance are demonstrated in Table 9. Figure 3: Effects of Best Audit. Credibility via Practices on Audit Audit Independence Judgment, and Audit, Performance as mediating The findings Reveal. Audit profession that well-roundedness has significant positive effects on Audit Independence (beta = 7. 303 P <,. 01), Audit. Judgment (beta 13 . 269 P <. 01) ,, And Performance Audit (beta = 19. 295 P <,. 01). Auditors with higher Audit profession well-roundedness Greater tend to gain. Audit, Audit Independence Judgment and, Audit Performance. Most CPAs must Forming Work with clients when their Financial. Statements decisions (Bame, and Kida 2007). The goals of CPAs and clients are Materially different. To achieve, that success. Many CPAs LED to Perform .Professional Technical Services Involves both the qualifications and the ability to Supervise and evaluate the quality. Of the work performed. Audit profession Wellroundedness relates to both of the Professional Knowledge ', s Standards Techniques. And the Technical Matter subject involved and the capability to exercise Sound Judgment in such .Applying Knowledge in the Performance of Professional Services. Therefore Audit, well-rounded profession is necessary. Professional accounting to reach (McCracken 2008), and Leading proactive auditing. Hence Audit profession, Wellroundedness plays. An important role in Audit Practice influences that Judgment and decision accuracy and confidence Financial statements (Kent. And Weber 1998th), that .Audit Best Practices Audit Judgment: - Audit Profession Well-Rounde.

ผลลัพธ์ (อังกฤษ) 3:

Tems were combined for the purpose of averaging out random errors in the research
(Nunnally 1978). This method is, used.? To estimate coefficients affecting the effect of
best audit practices and audit credibility of CPAs in Thailand.
Effect.? Of Best Audit Practices on Consequences
Table 9 summarizes the results of OLS regression analysis based on six
equations.The first equation group reveals the relationship among audit profession
well-roundedness audit practice norms audit,,,, Innovation learning, and audit morality
reasoning on a), audit independence b), audit judgment C), audit performance, and. D)
audit credibility.
Figure 2 exhibits the relationships between best audit practices and audit
credibility based on. Hypotheses 1-4.This research proposes that best audit practices
are positively associated with audit credibility. These hypotheses, are. Analyzed from
the regression equation Model 1 according with Chapter 3. The results of OLS
regression analysis of the. Relationships. Between best audit practices and audit
credibility are provided in Table 9. In addition, the maximum VIF. Of Model 1 is 2.544
.Which is less than 10. Thus the multicollinearity problem does, not pose the problem.


, Mahasarakham University 92 Figure. 2: Effects of Best Audit Practices on Audit Credibility
The evidences indicate that audit profession well-roundedness (β 1. =, 276 P. <
. 01), audit practice norms (β 2 =. 232 P <,. 01), audit innovation learning (β 3 =, 256 P <
. 01), and audit morality.Reasoning (β, 4 285 =. P <. 01) have significant positive effects
on audit credibility. Auditors with, higher audit profession. Well-roundedness. Audit
practice norms audit, learning and innovation audit morality, reasoning tend to
achieve greater. Audit credibility. Many, CPAs recognize that audit profession wellroundedness
approach such as understanding and applying. Accounting, andAuditing
standardsRegulations and accounting information technology achieve risk assessment
that requires CPAs to evaluate. The risk that. Financial statements could be materially
misstated. Additionally, CPAs attempts to design and performs the. Audit tasks based
on. The assessed risk (Bedard and Wright 1994), that is relative to quality of financial
statements. In audit profession (Hui.And Fatt 2007). Specifically, Audit profession
well-roundednes is a key element to achieve audit credibility consisting. Of prior
researches which suggests. The importance of relationship between auditors'
omniscient in audit work and client. (Dezoort and others, 2006; IFAC 2008), Similar.
. To Chaney and Kim (2007), auditors with higher audit practice norms
.Can improve the reliability of financial report client s. 'Firm.Using of audit practice
norms helps, auditors reduce. Audit time cost, and workload that fewer risks and
increasing the. Quality, of work (Bradts 2007). Numerous researches. In auditing
attempt to seek audit practice norms that could make use. Of the available techniques.
.