auditing research because a representative sample can be collected from the chosen
population in a variety of locations at low cost (Kwok and Sharp, 1998). The questionnaire
is directly distributed to each auditor in Thailand by mail. Then, the complete
questionnaires are directly sent to the researcher by the prepared returned envelopes for
ensuring the confidentiality within three weeks after the initial mailing (Dillman, 1978).
After four weeks of the first mailing, a phone call was made to remind them to complete
and return the questionnaires. Eventually, the returned questionnaires were kept in a
secured place.
In this research, the questionnaire consists of six parts. Part one is check-list,
general respondents’ information that asks for personal information such as gender, age,
marital status, level of education, experience in audit work, audit tenure in CPA,
average revenue, number of asserted audited financial statements, client type, and
employment status. Part two is related to evaluating each of constructs in the conceptual
model. In part two, all questions deal with the measurement of best audit practices for