Audit review and audit outcome of tax auditors in Thailand : moderating effects of professional skepticism and audit experience
Year of publication: |
2022
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Authors: | Kornchai Phornlaphatrachakorn ; Khajit Na Kalasindhu |
Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6455, ZDB-ID 2408741-5. - Vol. 12.2022, 5, p. 626-647
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Subject: | audit effectiveness | audit efficiency | audit experience | audit outcome | audit quality | audit review | professional skepticism | tax auditor | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Thailand | Außenprüfung | Tax audit |
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