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.

This research is to investigate the effects of audit innovation on sustainable audit success of CPA in Thailand by collecting data from 4292 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.

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.

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001

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.