Page 165 - คู่มือการเขียนวิจัยและการอ้างอิง

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Audit Risk Judgment
 Reliance on Information Cues
 Problem Indicator Awareness H1a-d Audit
 Engagement with Professional Performance
Standards

 Unbiasedness

Figure 7 Effects of Audit Risk Judgment on Performance

H4a-d

Competent
Audit
Planning
Audit Risk Judgment H5

 Reliance on Information Cues
 Problem Indicator Awareness H2a-d Efficient Audit

 Engagement with Professional H3a-d Audit Performance
Standards Report

 Unbiasedness
Profession H6
al Decision
Making

Figure 8 Effects of Audit Risk Judgment on Audit Performance Via Competent Audit
Planning, Professional Decision Making, and Efficient Audit Report

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