Audit Knowledge Management Strategies, Audit Job Performance, Tax Auditor

The past decade, audit job performance and audit process have received much attention within auditors’ works. Job performance is regarded as a professional in assurance and consulting services that auditors are facing at the competitive situation. In Thailand, the government is allowing Tax Auditor (TA) to audit and provide the opinion to a financial report of the small and medium enterprises. Under the competitive situation, TA requires knowledge management strategies to undertake audit processes such as auditing, management, and other knowledge within the organization climate circumstance and related to audit job service to benefit the audit performance. Hence, TA effort is to improve audit knowledge management strategies under the current competitive advantage by using strategies to conduct their work quality and enhance an audit job performance. Therefore, this research aims to examine the audit knowledge management strategies and audit job performance of Tax Auditor (TA). The questionnaire mail survey was completed by 77 TAs in Thailand. The statistical method used to analyze the data was ordinary least square (OLS) regression. The results show that audit knowledge management strategies have significantly positive relationship with audit work performance. All of the hypotheses are supported, and a thorough discussion is effectively presented as a part of this paper. Further implications of theoretical and managerial contributions are explicitly provided. Conclusion, limitations, and suggestions for future research are also presented.