Audit Practice Norms. Audit practice norms is defined as being aware of the
strategic planning process and audit procedures together into the audit system, audit
activity in order to fully understand a client’s business and performing to obtain and
appropriate audit evidence for detection in audit task in order to gain intensive and
comprehensive audit goals including audit performance, supervision financial audit
credibility. Four items are applied to measure how auditors planning effectiveness and
exercise audit process, together in order to gain intensive audited, and increase the
processes of audit task effectiveness.
Audit Innovation Learning. Audit innovation learning refers to ability to learn,
invent, integrate and implement in audit technology that appropriately helps provide
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information needed, assist in the completion of an audit tasks in order to achieve audit
goals which, in turn, promotes organizational excellence audit credibility (Woolf and
Quinn, 2008). Besides, auditors have developed of new knowledge or insight innovation