Özet:

The objectives of this study were to test the audit quality factors of the cooperative auditors in Thailand with empirical data and to present the appropriate audit quality assessment form for the cooperative auditors. This research used the Mixed Method using the test results from the quantitative research followed by the qualitative research. For the quantitative research, the researchers determined the research population consisting of the cooperatives under the responsibility of 1,299 cooperative auditors in Thailand with the sample group of 460 persons. The model was examined with empirical data. The statistics used were frequency, percentage, mean, standard deviation, and the Confirmatory Factor Analysis. For the qualitative research, the In-Depth Interview was used to ask for opinions on the concept of the assessment on the audit quality of cooperative experts in Thailand to cooperate in analysing the results of quantitative researches totalling 17 persons. The results of quantitative researches revealed that audit quality factor model was consistent with empirical data. The qualitative research results were mostly consistent with the quantitative research to present the conceptual model for the audit quality assessment of the cooperative auditors which can be used by relevant persons for the assessment and development of the audit quality of the cooperative auditors in Thailand.

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