INVESTIGATING THE RELATIONSHIP BETWEEN AUDIT REVIEW INTEGRATION COMPETENCY AND AUDIT OUTCOME: A CONCEPTUAL FRAMEWORK.

The major issue for managers is, "how does audit review integration competency affect audit success?" The purpose of this paper is to discuss the relationship between audit review integration competency and audit success. The audit review process is an important step that requires knowledge of the reviewer as an element to create confidence in the audit performance, which will lead to an advantage in terms of competition about audit quality (Cinquini & Tenucci, 2008; Curado, 2006). Prior research emphasis is on audit review process for use as a tool for audit quality control, but it is unclear on capability and function of audit review that may link to audit quality control (Guiral, Ruiz & Rodgers, 2011). Audit review integration competency includes five dimensions (audit planning investigation, audit practice monitoring, audit evidence-checking, audit problem-solving and audit process renewal). These dimensions will have an effect on the audit outcomes as audit transparency, audit excellence, audit proficiency, audit achievement, audit quality, audit report efficiency and audit success. The contribution of this research is to an auditor who may have a clearer understanding of how audit review integration competency plays a critical role in the creation of audit success. Moreover, future research suggests that one should discover antecedents, moderators, and control variables that can be related to audit review integration competency and audit outcome for a model-fit by the literature review. This conceptual paper can develop a proposition for a hypothesis by developing the concept as empirical research, using a questionnaire for the data collected from certified public accountants (CPAs) in Thailand. A questionnaire can use keywords in the definition for a subjective measurement in collecting data from the sample. Furthermore, the relationships among antecedents, consequents, moderators, and control variables of audit review integration competency need a theory to explain the phenomenon in future research. Lastly, a conclusion and suggestions for future research are discussed. [ABSTRACT FROM AUTHOR]