QUALITY OF AUDITING AFFECTING SUCCESS IN OPERATING SMALL AND MEDIUM-SIZED ENTERPRISES

Abstract

Abstract— This study delves into the pivotal role of auditing quality in shaping the success trajectories of small and medium-sized enterprises (SMEs) in the diverse and dynamic business landscape of Thailand. The primary objective of this study is to investigate the nuanced relationship between the quality of auditing practices and the operational success of SMEs in Thailand. This study employs a mixed-methods research design, integrating both quantitative and qualitative approaches. The dual design allows for a comprehensive exploration of the relationship between the quality of auditing practices and the operational success of small and medium-sized businesses (SMEs). The study results sheds light on the intricate relationship between auditing quality and the success of small and medium-sized businesses in Thailand. By acknowledging and addressing the unique contextual factors at play, the research contributes valuable insights for strategic decision-making, regulatory compliance, and sustainable growth within the dynamic Thai business landscape.