Structural Relationship Model of Independence in Fact, Audit Professional Skepticism and Ethical Audit Report : An Empirical Investigation from Certified Public Accountants in Thailand

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สวัสดิ์ หากิน วรวิทย์ เลาหะเมทนี

Abstract

The objective of this research is to investigate the relationship among Independence in Fact, Audit Professional Skepticism and Ethical Audit Report. Data were collected by online questionnaire from 212 certified public accountants of Federation of Accounting Profession. The Data were analyzed by descriptive statistic and structural equation modeling. The results of the study reveal Independence in Fact has positive effects on Audit Professional Skepticism and Ethical Audit Report. Furthermore, certified public accountants that have high Audit Professional Skepticism are more likely have high Ethical Audit Report. This study emphasizes the importance of Independence in Fact and Audit Professional Skepticism that affect the ethical audit report. The development of those concept may enhance and promote the audit professions.

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