Strategic Audit Expertise Orientation and Audit Success: Evidence from Cooperative Auditor in Thailand

Strategic Audit Expertise Orientation and Audit Success: Evidence from Cooperative Auditor in Thailand

  • Jiradtikhan Wutiphan
  • Phaprukbaramee Ussahawanitchakit
  • Suparak Janjarasjit

Abstract

Audit environment changes rapidly due to accounting regulations. It is a complex factor that leads auditors to consider strategic orientation. This study aims to provide a better understanding on how strategic audit expertise orientation can lead to audit success. A conceptual framework is developed to investigate the relationship between strategic audit expertise orientation and audit success. This study proposes five dimensions of strategic audit expertise orientation which include dynamic audit learning, excellent audit knowledge, modern audit skills, continuous audit environment education, and valuable audit experience. Strategic audit expertise orientation may positively influence consequence variables audit planning proficiency, audit review quality, audit monitoring effectiveness, best audit practice, audit information utilization and audit report efficiency. Subsequently, these variables may lead to audit success.
Published
Dec 23, 2016
How to Cite
WUTIPHAN, Jiradtikhan; USSAHAWANITCHAKIT, Phaprukbaramee; JANJARASJIT, Suparak. Strategic Audit Expertise Orientation and Audit Success: Evidence from Cooperative Auditor in Thailand. Journal submission manual - ASEAN Journal of Management & Innovation, [S.l.], v. 3, n. 2, p. 10-23, dec. 2016. ISSN 2351-yyyz. Available at: <http://journal.stamford.edu/index.php/ajmi/article/view/630>. Date accessed: 26 july 2017.