Mediating Variables
Audit Independence. Audit independence reflects an auditor’ unbiased mental
attitude, being free from influence (Page and Spira, 2005), persuasion in making
decisions throughout the audit performance and assurance of the audited financial
reporting. Finally, integrity and objectivity approach to professional audit work (CICA,
2005). This construct is developed as a new scale and measured by four items.
Audit Performance. Audit performance is a very important issue to
well-established reputation and sustainability in the audit professional. Traditional and
survival prior research defined audit performance as an outcome of the auditor’s
information report accuracy and improve accounting data in audit work for detecting
and reporting material financial statement error by both discovery and truthfully report,
Mahasarakham University
64
misrepresentation or omissions in the client’s material financial statement with
procedure correctly audit process and trustworthiness for decision-making by using
their best audit practices to meet the audit credibility. This construct is developed as a
new scale and measured by four items.
Audit Judgment. Audit judgment as the expertise action of auditor promises on
they judgment in audit performance or financial report adding together accountability
and responsibility on audit report. Professional guidance instructs auditors how to
perform the audit task, which is useful in understanding how experience and knowledge
make such judgments (Hoffman and others, 2003). Furthermore, audit judgment is the
results from responsibility to stakeholders and clients and shows the accountability’s
auditor for usefulness in audit reporting. This construct is developed as a new scale and
measured by four items.
Moderating Variables
Audit Profession Climate. Audit profession climate is a degree of pressure from
competitive climate in audit professional market. Regulator has increased and
developed the new standard both accounting and auditing, technology innovation that
consists of professional competition. Furthermore, the increasing of auditor demands on
the most excellent practice in audit task. Social expected or stakeholders need address in
audit credibility that puts pressure on developing audit work. This study examines the
effect of audit profession climate on the relationship between antecedence (continuous
improvement mindset, professional commitment and audit experience) and best audit
practices. All items are anchored on a five-point Likert scale ranging from 1 to 5 where
1 represents strongly disagree and 5 represents strongly agree. This construct is
developed as a new scale and measured by four items.
Proactive Individual Goal. Proactive individual goal refers to the way to
conduct auditors’ operations that focus on future, and create opportunity in order to
achieve personal goals, such as development in audit task via training and pursues in
relevant accounting and auditing standard programs, professional regulation, and