Thai certified public accountant’s perspectives on the electronic working papers (EWP) preparation in digitally driven economy

Abstract

The purpose of this study was to study the views of Thai certified public accountant on the electronic working papers (EWP) preparation in digitally, with a sample of 132 subjects eliminated and data using descriptive statistics and multiple regression analysis. The results of the study were found that Perspective Thai Certified Public Accountants' Perspectives on Electronic Paper Making as the Economy Drive to the Digital World. There is a statistically significant at 0.05 level where is relationship in positive with the preparation of electronic working papers (EWP), with the view of the certified public accountant on the matter of good corporate governance, internal control Knowledge, ability and ethics, respectively, most of them view that electronic working papers (EWP) making will help the system of monitoring and reporting. Therefore internal control to be more effective which also shows the competence of the auditor and helps the audit work within the framework of the auditing standard and more professional ethics.