Main Article Content
The purpose of the research presented in this paper is to identify factors related to cooperative auditing quality of Government auditors in Cooperative Auditing Office Region 7. Secondary data were collected from Cooperative Auditing Office Region 7. Multiple Regression Analysis was used in making hypothesis test from population of 102 Cooperative Government auditors.
The dependent variable refers to Cooperative Auditing Quality of Government Auditors evaluated from Cooperative Auditing Quality Control (CAQC) 2015. The 7 independent variables consist of: (1) auditor’s education level, (2) experiences of auditor, (3) training and professional development, (4) command of Auditing software program, (5) practice on conduct of auditing process, (6) the amount of Cooperative in audit work, and (7) experiences of audit assistant.
The result found the practice on conduct of audit process is positively related, and experiences of auditor assistant is negatively related to auditing quality of Government auditors in Cooperative Auditing Office Region 7.
Amara Kosaiyakanont & Amonlaya Kosaiyakanont. (2011). The relation between audit quality and audit firm tenure of listed companies in the stock exchange of Thailand. The Dynamic World of Accounting. Athens Institute for Education and Research, 2011,141-155.
Araya Paepong. (2015). kānsưksā patčhai sūan bukkhon kānpramœ̄n ʻongkō̜n bǣp samadun læ kānthamngān pen thīm thī song phon tō̜ prasitthiphon nai kānthamngān khō̜ng phanakngān radap patibatkān nai khēt yān thurakit kānkhā sīlom. [A Study on influence of personal factors, balanced scorecard, and teamwork on work effectiveness of operational staff in Silom business district]. Master’s Independent Study, Bangkok University, Thailand.
Arens, A.A., Elder, R.J. & Beasley, M.S. (2017). Auditing and assurance Services: An integrated approach (16th ed). Harlow, Essex: Pearson Education.
Attapong Peeracheir. (2017). kānbō̜rihān kānngœ̄n læ kān banchī khō̜ng sahakō̜n ʻō̜m sap. [Financial management and Accounting of thrift and credit cooperative]. Lampang: Lampang Teacher Saving Cooperative.
Balcaen, S. & Ooghe, H. (2006). 35 years of studies on business failure: An overview of the classic statistical methodologies and their related in problems. The British Accounting Review, 38(1), 63-93.
Buckless, F.A., Beasley, M.S., Glover,S.M. & Prawitt, D.F. (2000). Auditing cases. NJ: Prentice -Hall.
Constitution Drafting Commission. (2016). rāng ratthammanūn hǣng rātchaʻānāčhak Thai. [Draft of the constitution of the Kingdom of Thailand]. Retrieved March 20, 2017. from http://www.parliament.go.th/ewtcommittee/ewt/draftconstitution2/ewt_dl_link.php?nid=429&filename=index
Cooperative Auditing Department. (1999). rabīap nāithabīan sahakō̜n wādūai kān banchī sahakō̜n Phō̜.Sō̜. sō̜ngphanhārō̜isīsipsō̜ng. [Regulations of the registrar of cooperative for the cooperative accounting, B.E. 2542]. Retrieved July 26, 2016. from http://www.cad.go.th/cadweb_org/ewt_dl_link. php?nid=79
Cooperative Auditing Department. (2010). khūmū patibat ngān rabop māttrathān kān khūapkhum phāp ngān sō̜p banchī CAQC. [Manual for compliance with the quality control standard system (CAQC)]. Bangkok, Thailand: Cooperative Auditing Department.
Cooperative Auditing Department. (2011). bǣp pramœ̄n khunnaphāp ngān sō̜p banchī. [Audit quality evaluation form]. Bangkok Thailand: Cooperative Auditing Department.
Cooperative Auditing Department. (2014). nayōbāi ʻathipbō̜dī krom trūat banchī sahakō̜n pīngoppramān Phō̜.Sō̜. sō̜ngphanhārō̜ihāsippǣt. [The policy of Director-General of Cooperative Auditing Department Fiscal year 2015]. Retrieved February 12, 2016. from http://www.cad.go.th/cudweb _org/download/cad2555.pdf
Cooperative Auditing Department. (2015). kān mō̜pmāi ngān sō̜p banchī sahakō̜n sū phāk ʻēkkachon. [Assignment of Cooperative Auditing to the private sector]. Retrieved February 12, 2016. from http://www.cad.go.th/ewt_news.php?nid=28854
Cooperative Auditing Department. (2017). wisaithat phantha kit læ yutthasāt. [Vision Mission and Strategy]. Retrieved February 28, 2017. from http://www.cad. go.th /main.php?file name=cad_vision
Cooperative Auditing Office Region 7. (2014). sarup khō̜sangkēt čhāk kān khūapkhum khunnaphāp ngān sō̜p banchī khō̜ng phū sō̜p banchī nai phư̄nthī สตท. čhet pīngoppramān sō̜ngphanhārō̜ihāsipčhet. [Concluding observations from audit quality control of government auditors in cooperative auditing office region 7, fiscal year 2014]. Chiangmai, Thailand: Cooperative Auditing Office Region 7.
Cooperative Auditing Office Region 7. (2017). prawat læ khwāmpenmā. [History and background]. Retrieved February 28, 2017. from http://region7.cad.go.th/main.php?file name=dutie2012
Darabi, R., Kosari mehr, R., & Hassannejad, L. (2012). The effect of audit quality on management mechanisms. International Journal of Business and Social Science, 3(12), 151-159.
Deangelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3). 183-199.
Decha Kittivittayanan. (2017). rūpbǣp kān fō̜k ngœ̄n nai prathēt Thai. [Money laundering in Thailand]. Retrieved March 12, 2017. from http://www.de cha.com/main/showTopic.php ?id=4585
Doungporn Hatchavanich & Bancha Chalapirom. (2011). khrōngsāng khabūankān sahakō̜n Thai. [Thai co-operative structure]. University of the Thai Chamber of Commerce Journal, 31(2), 99-113.
Federation of Accounting Professions. (2012A). Thai standard on quality control. Retrieved March 20, 2015. from http://fap. or.th.a33.readyplanet.net/ index.php?lay=show&ac=article&Id=539621037 &Ntype=36
Federation of Accounting Professions. (2012B). Thai Standard on Auditing 200, Overall objectives of the independent auditor and the conduct of an audit in accordance with Thai Standards on Auditing. Retrieved February 18, 2015. from http://www.fap.or.th/images/column_135901033 2/st%20200.pdf
Federation of Accounting Professions. (2012C). Thai Standard on Auditing 220, Quality control for an audit of financial statements. Retrieved February 18, 2015. from http://www.fap.or.th/images /column_1359010332/st_220.pdf
Federation of Accounting Professions. (2013). Manual for compliance with Thai Standard on Quality Control (TSQC) 1 for medium and small Audit firms. Bangkok Thailand: Federation of Accounting Professions.
Hair, J., Black, W., Babin, B. & Anderson, R. (2010). Multivariate data analysis. NJ, Pearson Education.
Hall, J.A. & Singleton, T. (2005). Information technology Auditing and Assurance. Mason, Oh: Thomson South-Western.
Jackson, C.W. (2015). Detecting Accounting Fraud. Harlow, ESX: Pearson Education.
Jirapa Phungbangkruay. (2017). sathiti phư̄a kānwičhai thāng kānbō̜rihān thurakit. [Statistics for business research]. ChonBuri, Thailand: Burapha University.
Jiraporn Suttachai. (2009). kānčhat tham kradāt tham kān tām māttrathān kān sō̜p banchī khō̜ng sahakō̜n phāk kasēt samrap phū sō̜p banchī phāk rat nai phư̄nthī samnakngān trūat banchī sahakō̜n thī čhet. [Preparation of working papers complied to the standards of agricultural cooperatives auditing for state auditors in cooperative auditing office region 7]. Master’s Independent Study, Chiangmai University, Thailand.
Jirawan Jitthavech. (2015). kān wikhro̜ thotthō̜i. [Regression Analysis]. Bangkok, Thailand: National Institute of Development Administration.
Kanlaya Vanichbuncha. (2013). kān wikhro̜ sathiti : sathiti samrap kānbō̜rihān læ wičhai. [Statistical analysis: Statistics for management and research]. 14th ed. Bangkok, Thailand: Chulalongkorn University Printing House.
Kanlaya Vanichbuncha. (2014). kānchai SPSS for Windows nai kān wikhro̜ khō̜mūn. [Statistical data analysis using SPSS for windows]. 14th ed. Bangkok, Thailand: 3lada.
Kaplan, S.E. (1995). An examination of auditors’ reporting intentions upon discovery of procedures prematurely signed-off. Auditing: A Journal of Practice & Theory, 1(14), 90-104.
Knapp, M.C. (2015). Contemporary Auditing. Boston, MA. Cengage Learning.
Lampang Saenchan. (2017). kānchai sathiti nai kān khūapkhum khunnaphāp. [Statistical quality control]. Chiangmai , Thailand: Department of Statistics, Faculty of Science, Chiangmai University.
Otley, D.T., & Pierce, B.J. (1996). The operation of control systems in large audit firms. Auditing: A Journal of Practice & Theory, 1(15). 65-84.
Panadda Jaiman. (2009). kānnam prōkrǣm rabop trūat sō̜p sahakō̜n chœ̄ng lūk (CATs) mā chai nai kāntrūatsō̜p banchī sahakō̜n thī chai rabop sārasonthēt thāngkān banchī nai phūnthī samnakngān trūat banchī sahakō̜n thī čhet. [Implementation of cooperative audit through system in auditing cooperatives' accounts using accounting information system in the area of Cooperative Auditing Regional Office 7]. Master’s Independent Study, Chiangmai University, Thailand.
Panchan Suwanprasert. (2009). panhā nai kān sō̜p banchī sahakō̜n dān thurakit čhamnāi namman nai phư̄nthī samnakngān trūat banchī sahakō̜n thī čhet. [The problems associated with cooperative auditing in the gasoline business at the cooperative auditing office region 7]. Master’s Independent Study, Chiangmai University, Thailand.
Pannarai Comjundee. (2009). khwāmsamphan rawāng kān khūapkhum khunnaphāp ngān sō̜p banchī kap khunnaphāp kān sō̜p banchī khō̜ng phū sō̜p banchī sahakō̜n. [The relationship between audit quality control and audit quality of cooperative auditors]. Journal of RMUTT Global Business and Economics Review, 5(1). 65-77.
Prachachat. (2015). čhaptā rat chư̄aman rabop sahakō̜n mai lom tām yūnīan khlō̜ngčhan. [Keeps an eye on hoe government trying to restore the confidence on cooperative system from the case of collapse of Klongchan credit union cooperative]. Retrieved February 12, 2015. from http://www.prachachat.net/new_ detail.php?newsid=1397710378
Preecha Suwannathut & Songphol Panawong. (2012). khamʻathibāi phrarātchabanyat sahakō̜n læ chabap kǣkhai phœ̄mtœ̄m Phō̜.Sō̜. sō̜ngphanhārō̜isīsipsō̜ng (kotmāi phư̄a kānphatthanā thī yangyư̄n). [Explanation, the Cooperative Act, and Amendment Act B.E.2542 (1999) (Sustainable Development Regulation)]. Bangkok, Thailand: Chamchuree Products.
Reckers, P.M., Wheeler, S.W. & Wing. B.A. (1997). A comparative examination of auditor premature sign-offs using the direct and the randomized response methods. Auditing: A Journal of Practice & Theory, 1(16), 69-78.
Saichon Sinsomboonthong. (2016). kān wikhro̜ tūaprǣ lāi tūa. [Multiple analysis]. Bangkok, Thailand: Chamchuree Products.
Siamrath. (2015). fư̄nfū khwāmchư̄aman rabop sahakō̜n kasēt leng čhapmư̄ thō̜ pō̜ thō̜ pramœ̄n khwāmsīang kānngœ̄n sahakō̜n. [Restoring assurance of the co-operative system by collaborate with the Bank of Thailand for assessing the financial risk of the cooperative]. Retrieved February 12, 2015. from https://www.moac.go.th/mo renews.php?offset =840&cid=866&file=index
Sillapaporn Srijunpetch. (2009). kān khūapkhum khunnaphāp ngān sō̜p banchī. [Audit Quality Control]. Journal of Accounting Profession, 5(13), 26.
Sirichai Pongwichai. (2015). kān wikhro̜ khō̜mūn thāng sathiti dūai khō̜mphiutœ̄. [Statistical Data Analysis using Computer]. 25th ed. Bangkok: Chulalongkorn University Printing House.
Sitapa Buakase. (2016). talātngœ̄n læ sathāban kānngœ̄n. [Financial market and financial institutions]. 4th ed. Bangkok, Thailand: Kasetsart University Press.
Software Audit Development. (2015). rabop trūat sō̜p banchī. [Auditing system]. Retrieved July 16, 2016. from http://casdu.cad. go. th/main. php?filename=home
Somsak Jintawattanagul. (2011). khunnaphāp kān sō̜p banchī. [Audit Quality]. RMUTI Journal, 4(2), 69-75.
Surachai Kungwon. (2014). kānbō̜rihān khwāmsīang nai kān ʻamnūai sinchư̄a khō̜ng sathāban kānngœ̄n chumchon (sahakō̜n kān kasēt). [Credit risk management in community financial institutions (agriculture cooperative)]. Chiang Mai: Maejo Digital Printing House.
Suvimon Tirakanan. (2012). kān wikhro̜ tūaprǣ phahu nai ngānwičhai thāng sangkhommasāt. [Multivariate analysis in social sciences research]. 2nd ed. Bangkok, Thailand: Chulalongkorn University Printing House.
Thanin Silpcharu. (2014). kānwičhai læ wikhro̜ khō̜mūn thāng sathiti dūai SPSS læ AMOS. [Statistical data analysis using SPSS and AMOS]. 15th ed. Bangkok, Thailand: S.R.Printing.
Thanomjit Taodankum. (2007). kānsưksā nǣothāng kān khūapkhum khunnaphāp ngān sō̜p banchī sahakō̜n tām māttrathān kān sō̜p banchī rahat sō̜ngrō̜iyīsip khō̜ng phū sō̜p banchī sahakō̜n nai phư̄nthī rapphitchō̜p khō̜ng samnakngān trūat banchī sahakō̜n thī čhet. [A Study of guidelines for quality control of cooperative auditing works conformed to auditors in the regional cooperative auditing office No.7 Area]. Master’s Independent Study, Chiangmai University, Thailand.
The Prime Minister's Office. (2017). phǣn phatthanā sētthakit læ sangkhom hǣng chāt chabap thī sip sō̜ng Phō̜.Sō̜. sō̜ngphanhārō̜ihoksip - sō̜ngphanhārō̜ihoksipsī. [The Twelfth National Economic and Social Development Plan 2017-2021]. Bangkok, Thailand: The Prime Minister's Office.
Transparency Thailand Foundation. (2016). khāo khō̜rapchan nai prathēt. [Local corruption news]. Retrieved March 25, 2016. from http://www.transpa rency-thailand.org/thai /index.php/2014-11-24-03-03-39/2014-11-24-03 -05-15?start=250
Vassana Pattananunchai. (2010). patčhai thī mī phon tō̜ rǣng čhūngčhai nai kān patibat ngān khō̜ng phanakngān samnakngān sapsin sūan phramahākasat. [Factors affecting work motivation among officers of the Crown Property Bureau]. Master’s Independent Study, National Institute of Development Administration, Thailand.
Veerana Tiranaprakij & Sillapaporn Srijunpetch. (2009). patčhai thī mī khwāmsamphan kap phrưttikam thī thamhai khunnaphāp ngān sō̜p banchī lot long. [Factors associated with behaviors that reduce audit quality]. Journal of Accounting Profession, 5(14), 69-79.
Whittington, R.O. & Pany K. (2016). Principles of auditing & other assurance services. 20th ed. NY: Mc-Graw-Hill Education.
Wirachai Suphachin. (2007). kānsưksā kānnam prōkrǣm chūai nai kāntrūatsō̜p banchī ACL mā chai chūai nai kāntrūatsō̜p banchī sahakō̜n nai phư̄nthī samnakngān trūat sō̜p banchī sahakō̜n thī čhet. [A study on implementing ACL cooperative auditing program in auditing cooperatives in the regional cooperative auditing office No.7 area]. (in Thai) Master Degree’s Independent Study, Chiangmai University, Thailand.
Wit Pratuckchai. (2017). sū satawat mai. [Into a new century]. Bangkok: The Cooperative League of Thailand.