Abstract:

This investigates components of measurement model of audit quality of cooperative auditors in Thailand with empirical data. The research population is 1,299 cooperative auditors in Thailand with the sample group of 460 persons. The data was collected by questionnaires for opinions about the cooperative audit quality. The statistics were analyzed for frequency, average, standard deviation and 2nd confirmatory factor analysis of audit quality (2nd order CFA). The research results revealed that the components 0f measurement model of the cooperative audit quality was consistent with the empirical data. Cooperative Auditing Department should develop and encourage cooperative auditors to have knowledge and understanding in professional ethics, professional skepticism and audit process in order to improve the quality of cooperative auditing to be appropriate for the expectations of the society

Keywords: