Enhancing Audit Management Competency and Sustainable Audit Success: Evidence from Governmental Auditors in Thailand

Abstract

The objective of this study is to investigate the relationships of enhancing audit management competency on sustainable audit success via the mediating influences of audit value awareness, audit professional proficiency, and efficient audit report. Comprehensive audit professionalism, audit learning commitment, and regulations practice force have become the antecedents of enhancement audit management competency. Also, audit system efficiency is the moderating variable of the relationship between enhancement audit management competency mediating variables. The hypotheses test the variables. Testing data was collected from 328 governmental auditors from the Office of Auditor General of Thailand (OAG). A questionnaire was analyzed by using the Ordinary Least Squares (OLS) regression analysis employed to examine all hypotheses, which indicated that most of variables from enhancing audit management competency were positively significant, and were related to factors relevant to audit value awareness, audit professional proficiency, efficient audit report and sustainable audit success. Specifically, evidence was found that audit value awareness had a positive significance in relationship to audit professional proficiency.

 Further, audit professional proficiency also had a positive significance toward efficient audit report. Moreover, comprehensive audit adroitness, audit learning commitment and regulations practice force had a positive effect on enhancing audit management competency. Additionally, audit system efficiency showed partially positive, supporting effects on enhancing audit management competency-mediating variables. The results provide the benefits for increasing auditors’ awareness as well as to improve and enhance audit management competency in accordance with environmental change in order to achieve auditor professionalism in the future.