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This research aimed to study (1) levels of auditor professionalism, quality of audit works, and public companies’ decision-making processes for selecting financial audit firms, (2) auditor professionalism factors affecting the public companies’ selection decisions, and (3) audit works’ quality factors affecting public companies’ selection decisions. The research employed a quantitative methodology. The study population is public companies’ personals, with Stratified simple random sampling. The sample size is 305. Descriptive statistics used in this study are frequency, percentage, average, and standard deviation. Inferential statistics used in this study is stepwise multiple regression. The study has found that (1) auditor professionalism, audit work quality, and audit firm selection decision making processes are at a high level, and (2) auditor professionalism factors in self, personal and organizational management, intellectual, and interpersonal and communication skills are affecting service decision process for selecting audit firms of a public company limited, (3) audit work quality factors, in the aspects of verifiability, decision making, fair representation, comparability, understandability is affecting service decision process for selecting audit firms of a public company limited.
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