Main Article Content
This research aimed to study effects of professionalism on audit efficiency of Cooperative Auditing Office in Northeastern Thailand. The samples of the study were 152 auditors operating for audit in Northeast Thailand by using Simple Random Sampling. The data collecting tools were questionnaire, and statistics used for data analysis were average, standard deviation, t-test (independent), F-test (One Way ANOVA), multiple correlation analysis, and multiple regression analysis. The results found that: Auditors in Northeast Thailand had opinions toward professionalism and overall audit efficiency at high level. Auditors with different genders showed different technical opinions and operations but didn’t have different opinion toward audit efficiency. Auditors with different experiences in operation had different opinions toward professionalism, technique and operation, and self-confidence. In addition, auditors with different experiences in operation had different opinions toward overall audit efficiency, accuracy, clarity, conciseness, creativity, and completion. Moreover, from relationship and effect analysis, it found that professionalism had relationship with and effects on overall audit efficiency. Variables able to predict audit efficiency were technique, operation, morality, relationship and communication, and self-confidence. From these results, cooperative auditors are able to apply the results for effective planning and operation in auditing.
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