THE EFFECT OF AUDITING TECHNIQUES IN THE DIGITAL AGE AND AUDITING INNOVATION ON AUDIT SUCCESS OF THE CERTIFIED PUBLIC ACCOUNTANT IN THE STOCK EXCHANGE OF THAILAND
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Abstract
The objectives of this study are to examine the impacts of digital audit techniques; remote auditing, continuous auditing, big data analytics, and audit innovations such as artificial intelligence, blockchain and drones, on audit success. Furthermore, this research tests the effect of audit innovations on the relationship between digital audit techniques and audit success. Out of 351 auditors approved by the Office of the Securities and Exchange Commission (SEC), 205 auditors responded to the questionnaires, representing a response rate of 58.41%. Data analysis and statistical methods employed in the study are percentages, means, standard deviations, correlation analysis, and multiple regression analysis.
The findings reveal that audit techniques in the digital era, including remote auditing, blockchain and drone, have a positive impact on auditing success. Artificial intelligence in auditing also has a positive effect on the relationship between remote auditing techniques and audit success. Moreover, the innovation of big data analytics positively affects the relationship between big data analytics and audit success, with statistical significance at the 0.05 level.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้ ไม่ใช่ความคิดเห็นและความรับผิดชอบของผู้จัดทำ บรรณาธิการ กองบรรณาธิการ และคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี ความรับผิดชอบด้านเนื้อหาและการตรวจร่างบทความแต่ละเรื่องเป็นความคิดเห็นของผู้เขียนบทความแต่ละท่าน
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