The Effects of Professional Audit Proficiency on Audit Effectiveness: Empirical Evidence from Tax Auditors in Thailand

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Nantiya Promtong Kornchai Phornlaphatrachakorn Saranya Raksong

Abstract

The main objective of this paper is to investigate the effects of professional audit proficiency on audit effectiveness of tax auditors. The data were gathered by using a questionnaire from tax auditors, and then analyzed using multiple regression analysis. In total, 296 usable questionnaires were collected. The results reveal that audit skepticism orientation, audit technology implementation, and audit learning capability have a significant effect on audit effectiveness. Especially, audit skepticism orientation is a significant dimension of professional audit proficiency. Also, the current study provides some insight for policy-makers about essential proficiencies, and can promote tax auditors to enhancing the vital aspects of ability needed to improve audit outcomes. Additionally, the result of the study made tax auditors realize an important ability that helps them gain greater audit outcomes.

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References

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