The Relationship Between the Professional Skills of Cooperative Auditors and Auditor Responsibility

Abstract

The purpose of this study was to examine the level of openions of the cooperative auditors in the case of professional skills and resonsibilities of the cooperative auditors and to study the relationship and effects of professional skills of the cooperative auditors including: 1) intellectual skills, 2) academic and practical skills; 3) personal skills, 4) interpersonal and communication skills, 5) organizational management and business management skills, and 6) professional ethics that have impacts on the audit responsibilities including 1) legal responsibility, 2) responsibility for the audit report, and 3) professional responsibility. By collecting data from cooperative auditors who are public servants of the audit department in the Northeastern region area during May, 2560, 217 people had received the questionnaire and 177 people replied, accounted for 81.57 %. Questionnaires were used as a research tool. Statistics used in data analysis are descriptive statistics, multivariate correlation analysis and multiple regression analysis. The results showed that cooperative auditors have opinion about overall professional skills and others were at high level with the highest ranking being Professional ethics and the second is personal skills and most comments agreed on all aspects of audit responsibilities. In addition, the test results on relationships and effects between Professional skills of the cooperative auditor and the audit responsibilities are as follows: 1) All Professional skills of auditors relate to the overall audit responsibilities and 2) Professional skills of the cooperative auditor in the area of interpersonal and communication skills and professional ethics have positive impacts on overall audit responsibilities. The results will help cooperative auditors and the units that are responsible for the potential development of the auditor to be able to use the information to develop training curricula to enhance their auditing skills and responsibilities in order to perform more effectively and efficiently in the future.