3. RESEARCH METHODOLOGY
3.1 Sample and Data collection procedure
The 2002, Tax auditor, an independent profession of accounting is promulgated in Thailand. The Revenue Department of Thailand issues this certificate. At this time, The Revenue Department of Thailand has been issued 2,219 certificates of tax auditors (information on 25 March, 2009). Tax auditors do similar work as those who get auditor certificate of Thailand but they can evaluate and sign on only the financial statement of limited partnerships firms that have capital equal or less than 5 million baths, total asset equal or less than 30 million baths and the total revenue equal or less than 30 million baths on year-end accounting period, “Small and Medium-Sized Enterprises (SMEs)”. In the developing countries, SMEs are more important and have become strong. Consequently, tax auditors are necessary and with high responsibilities to review and confirm the validity and reliability of financial statement of SMEs in countries like Thailand.