Audit Innovation and Sustainable Audit Success of CPA.

Abstract

This research is to investigate the effects of audit innovation on sustainable audit success of CPA in Thailand by collecting data from 4,292 auditors in Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated audit innovation had positive relationships with audit quality and audit reputation. Especially, effective of Modern Equipment, Integrative of audit search technique and audit quality had positive relationships with audit reputation. Moreover, audit quality had positive relationships with audit sustainable. The results obtained from this study could be used as guidelines for developing, creating and improving the efficiency of auditor performance and practice audit process to create reliability to the public and to be able to survive sustainably in a long period of time.