Audit quality and credibility of tax auditors Northeast in Thailand

Abstract

This research aims to study audit quality and reliability of tax auditors, and to study the relationship and impact between audit quality and the credibility of tax auditors in the northeastern region. Data were collected from 79 tax auditors in the northeast region by using a questionnaire as a tool. and statistics used in data analysis were basic statistics consisting of percentage, mean and standard deviation. and multiple correlation analysis, simple regression analysis, and multiple regression analysis. The results showed that 1) tax auditor have an opinion on audit quality overall and in each aspect, including accuracy fairness clarity compactness and the timeliness is at the highest level and creativity aspect is at a high level 2) Tax auditor there are opinions about reliability. Overall and each aspect, namely, trust expertise data integrity and the accuracy of information is at a high level. 3) Audit quality has a positive relationship and positive impact on overall and individual credibility, and the accuracy of the data was significant at the 0.05 level.