จำนวน Repository ( 88 )

ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย
ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.

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ปัญหาการควบคุมคุณภาพสำนักงานบัญชีต่องานด้านบัญชี ในจังหวัดนนทบุรี
ปัญหาการควบคุมคุณภาพสำนักงานบัญชีต่องานด้านบัญชี ในจังหวัดนนทบุรี

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

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แบบจำลองการควบคุมแรงดันเกินในระบบสายส่งกำลังไฟฟ้ำ
แบบจำลองการควบคุมแรงดันเกินในระบบสายส่งกำลังไฟฟ้ำ

This thesis offers the design of the impulse generator 1.2 / 50 μs which applies for studying and generating the lightning impulse to test the endurance of the electricity transmission line. Moreover this study analyses the factors which affects the impulse waveform by using Orcad program. The parts of prototype device can find in the general market. After the efficiency test of the electricity transmission line the result shown that the device should have the high capability to endure the temporarily high impulse. This minimizes the dangerous from the electricity system.

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แบบจำลองระบบควบคุมสั่งจ่ายการจ่ายไฟฟ้าแบบอัตโนมัติ
แบบจำลองระบบควบคุมสั่งจ่ายการจ่ายไฟฟ้าแบบอัตโนมัติ

This project report proposes a Model of Command System for Automatic d by the device can be controlled automatic transmission. Using the computer Power Control. Generator as a second pass through devices various. And to analyze what is happening in the transmission line. Design and Create Model of Command System for Automatic Power Control This purpose Create Model of Command System for Automatic Power Control. In order to understand the transmission line. And cause occurring in the transmission line. Can be cut the voltage or current out of range immediately beyond the setting. Experiments will be power supply to model And connected to the load for the parameters In order to show the value of the program window That over or under the setting or not. By experiment will be test the effectiveness of the program That has performance any. From experimentation model of Command System for Automatic Power Control able to control the power supply according to demand.

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ชุดจำลองการควบคุมเครื่องกำเนิดไฟฟ้ากระแสสลับสามเฟสเพื่อศึกษาคุณลักษณะของเครื่องกำเนิดไฟฟ้ากระแสสลับสามเฟส
ชุดจำลองการควบคุมเครื่องกำเนิดไฟฟ้ากระแสสลับสามเฟสเพื่อศึกษาคุณลักษณะของเครื่องกำเนิดไฟฟ้ากระแสสลับสามเฟส

This thesis is duplicated of the controlled of the AC. Three Phase Generator with case study and analyze of the characteristic of generator in various operating conditions. By the model works of the actual use in establishment generator this is using generator for backup electricity from main feeder. We have the functional testing of start or stop for check store the characteristics in different conditions at that time. Load distributing of generator for check store parameters. The parallelization of generator into the system in case of emergency while the failure of the mains system. The degradation of generator off the system when main is back to normal or the emergency stops of generator in case of accident during the operation.

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