External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally. external auditors rely on clients internal auditors. Reliance on internal auditors results in cost savings to the client. The study uses a sample of 139 external auditors. The objective of this study is to investigate the factor on the considering on the work of internal auditor of external auditor. The results of factor analysis found that a measure of group factors for five groups: 1) communication 2) competence 3) Due Professional Care 4) Audit Quality 5) expertise. The results of the multiple regression analysis indicated that external auditors consider the competence and expertise of internal auditors as very important factors affecting their reliance on work of internal auditor. While the communication. Due Professional Care and Audit Quality not affect the considering work of internal auditor of external auditor.

The purposes of this research were to study and compare the factors related to the timely or late graduation of students at the Rajamungala University of Technology Phra Nakhon (RMUTP). The sample consist~d of 290 students of the Rajamungala University of Technology Phra Nakhon. The instruments used for collecting data were the 5 rating scales questionnaire. The reliability was 0.87. The data were analyzed by using SPSS for window. The statistics used were a -coefficients frequency percentage average mean t-test and Chi-square. The results were as follows: 1. Students background: The sampling group who timely graduated were mostly female studied in Faculty of Home Economics Technology and enrolled with high school certificate and got grade point average between 2.00-2.99. They were admitted through direct entrance examination. Their hometown was Bangkok and stayed with the parents who were together. The highest academic qualification ofthe parents was primary school. Most of the parents were venders. Their monthly income was over 15000 Baht. The parents were the financial supporters of the sampling group who mostly did not do part time jobs. Their grade point average was between 2.00-2.99. They went to the parents when they had problems. Students characteristic: The sampling group who timely graduated had learning problems about adjusting their learning style and not understanding the content taught. While the sampling group who untimely graduated had problems about health economics heedlessness from family members and learning problem on preparing special project and planning. Both groups had the same opinion toward teachers characteristic that the teachers paid a great attention on teaching. Most of the sampling group who timely. Graduated agreed that the teachers used easy to understand language. The sampling group who untimely graduated agreed that the teachers used the appropriate assessment method. For the opinion toward the learning environment most ofthesampling group who timely graduated agreed on the cleanliness of the registration process and the other group agreed on the sufficiency ofthe library to search for the information. 2. The factors related to the timely or late graduation of students show that sex faculty and grade point average (OPA) are correlated with both timely and late graduation (p< .01)

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The research on factors affecting the quality ofThai handicraft products from lotus aimed 1) to compare how to last the quality of Thai handicraft products from lotus 2) to propose the ideas to last the quality ofThai handicraft products from lotus and 3) to study on the satisfaction towards the products from lotus. The process on how to last the quality of the products was done by three methods which were using flower food using alum and using lime juice. Products from lotus in this research were wrist garland Phan Phum (lotus bud shaped like stupa) Toop Tian Pae (raft-shaped bowl oftlower containing flowers joss-sticks and candles). The originaJ products were made and asked for the satisfaction from the target groups which were 100 of housewife groups community handicraft workers university students and interested people in Bangkok. Data collection and evaluation were processed by questionnaire. Data was analyzed statistically by frequency percentage and mean.

The objectives of this research are ; 1) To study the dietary behavior of patients with Non-Insulin Dependent Diabetic Mellitus (NIDDM) DonToom Hospital NakornPathom Province; 2) To study the environmental factors on knowledge about nutrition and health self care of patients with NIDDM; 3) To study the relationship between dietary behavior and environmental factors nutritional knowledge and self care factors of patients with NIDDM. Questionnaires were used to collect data Data analysis using the number percentage mean standard deviation and Pearson Correlation (r). The results showed that the majority are female between 56-60 years of age married highest education level: completed primary school agricultural occupation monthly income was 5001-10000 Bahts and the majority lived with husband wife and children. The overall environmental factor affected dietary behavior of patients with diabetes at a high level. The nutritional factor affected dietary behavior of patients with diabetes at the highest level. The self care factor affected their dietary behavior at a moderate level. Study of relationship between dietary behavior personal and environmental factor nutritional factor. and self-care factor have relationship at the statistical significance of 0.05.