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professional decision making, and efficient audit report as the mediators. Additionally,

professional learning is accepted as the antecedents of audit risk judgment. For

moderating effects, strength of professional standards has increased the efficient audit
report-audit performance relationships. Unpredictably, audit practice environments and

business transaction characteristics have partial moderators of the professional learning-
audit risk judgment relationships.

The findings of this research will provide the directions and suggestions for
Thai auditors and standard setters to improve audit quality and audit performance of

auditors in Thailand in particular and also may be applicable elsewhere. The future

research should consider seeking more moderating variables to enhance the professional
learning-audit risk judgment relationships. Including the in-depth interview for

understanding the good characteristics of audit risk judgment may gain a wider ground

in validity and reliability of the instrument.

คูมือการเขียนบทนิพนธ