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(ตัวอยางบทคัดยอภาษาอังกฤษของวิทยานิพนธระดับปริญญาเอก)

TITLE Audit Risk Judgment of Thai Auditors: An Empirical Investigation of

Its Antecedents and Consequences
AUTHOR Miss Kulwadee Lim-u-sanno

ADVISORS Assoc.Prof.Dr.Phapruke Ussahawanitchakit, and
Dr.Nitiphong Songsrirote.

DEGREE Ph.D. MAJOR Accounting
UNIVERSITY Mahasarakham University DATE 2009

ABSTRACT

The current climate of intense competition and litigation in the auditing
profession has resulted auditors paying more attention to conducting audit quality.

Therefore, auditors have required modifications in audit procedures, specifically, audit
risk judgment to improve both audit effectiveness and efficiency. The objective of this

research is to examine the effects of audit risk judgment on audit performance of CPAs

in Thailand. The mediating influences of competent audit planning, professional
decision making, and efficient audit report of the relationships are also investigated.

Professional learning is assumed to become the antecedents of audit risk judgment via

the moderating effects of audit practice environments and business transaction
characteristics. Moreover, strength of professional standards is expected to be a

moderator of the relationship between efficient audit report and audit performance. This
research selects 1, 890 auditors (Certified Public Accountant) in Thailand as the sample.

This sample is randomly chosen from the data based online of the Federation of
Accounting Professions under the Royal Patronage of His Majesty the King. The

questionnaire is used to collect data in this research. The Ordinary Least Squares (OLS)

regression analysis is a method for testing the hypothesized relationships to examine
factors affecting audit performance of Thai auditors.

The results indicate that audit risk judgment has directly and indirectly
significant positive impacts on audit performance by using competent audit planning,

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