A study on the impact of the draft code auditing standards 700 (revised) and comments, reports, financial statements, the auditor's objective is to study the factors that have an impact from a draft audit standards. Code 700 (revised) and comments, reports, financial statements, the auditor's job performance. Quality audit, performance audit, planning, monitoring and reporting the audit studied data from accountants in Bangkok. The number of 265 people, using the questionnaire as a tool to collect information, which has been a complete questionnaire reply. The total number of 114 original approach to data analysis using descriptive analysis to describe study results in the introduction of the collected variables and use multiple correlation analysis. In hypothesis testing
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