Model 2 predicts that the interaction between audit expertise and professional responsibility, audit expertise (b15 = 0.526, p<0.01) is positively significant that correlated with audit performance while professional responsibility (b16= 0.280, p<0.01) is strongly positive correlation with audit performance. And interaction between audit expertise and professional responsibility (b17=0.186, p<0.10) is significantly. Thus, H4 is supported. Model 1 has significant positive effect on audit performance (b20=0.739, p<0.01) Thus, H1 supported.
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