The Effect of the Audit Implementation Technology Integration Competency on Audit Performance of Certified Public Accountant in Thailand

Abstract

The research purpose is to examine the association among audit implementation technology integration competency, audit report timeliness, audit practice accuracy, and audit performance. This research integrates the key elements of the audit implementation technology integration competency for four new dimensions. The382 samples were selected from Certified Public Accountants (CPAs) in Thailand. Questionnaire was used for collecting the data. The response rate was 27.50%.

The results of regression analysis show that audit database completely awareness, audit network linking ability, and modern audit software implementation ability have a significant positive relationship with audit report timeliness. Similarly, audit technology use understanding, audit database completely awareness, and modern audit software implementation ability have a significant positive relationship with audit practice accuracy. Likewise, the audit report timeliness and audit practice accuracy have a significant positive relationship with audit performance.