Excellence Audit Professionalism and Audit Credibility: An Empirical Investigation of Tax Auditors in Thailand

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Aukkarawit Robkob

Abstract

The main objective of this research is to examine the relationship between dimensions of Excellence Audit Professionalism and Audit Credibility: An Empirical Investigation of Tax Auditors in Thailand. The database contains the list of 1,726 Tax Auditors in Thailand which was drawn from the Revenue Department, Ministry of Finance. Currently, the sample was selected by using the random sampling procedure and the equation of under the 95% confidentiality was used to calculate appropriate sample size from the Krejcie and Morgan’s table. Furthermore, this study utilized the stratified random sampling and resulted 313 Tax Auditors by each the region The 65 completed questionnaires were received form the mail survey and were included in the analyses. This study employed descriptive statistics and multiple regression analysis for hypotheses testing.
Overall, the results show that professional audit well-roundedness has a positive effect on audit credibility. This research explains the concepts of audit profession of excellence audit professionalism that affect the high audit credibility of tax auditors to accepted, reliable, trust by stakeholders as well as having a stable and continuous professional advancement and sustainability in future.

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บทความวิจัย (Research article)