1. INFLUENCES OF AUDIT SPECIALIZATION ON AUDIT SUCCESS OF CERTIFIED PUBLIC ACCOUNTANTS (CPAs) IN THAILAND

Audit specialization plays a significant role in driving and explaining audit success and it provides a particular knowledge of industries by largely concentrated in training and experience. Here, the objective of this study is to investigate the effects of audit specialization on audit success of certified public accountants (CPAs) in Thailand. Audit specialization consists of review efficiency, review confidence and additional analysis. In this study, 113 CPAs in Thailand are the sample of the study. The results of this study indicate that review efficiency has a significant positive relationship with audit success. Also, review confidence has an important positive association with audit success. Likewise, additional analysis has a critical positive interaction with audit success. In sum, audit specialization (review efficiency, review confidence and additional analysis) is a main determinant of enhancing audit success. Potential discussion is efficiently implemented in the study. Theoretical and professional contributions are explicitly provided. Conclusion and suggestions and directions for future research are also highlighted.