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The audit committee has a key role in enhancing the credibility of the organization to stakeholders. It is consistent with stakeholder theory as implemented to explain the phenomenon of audit committee competency that has an impact on goal achievement. Because they are the people who have been anticipated and provide confidence so that it can serve as an important mechanism for oversight of management processes and internal controls, it processes preparation and presentation of the financial reports of the organization. That is, instead of building confidence and reliability in operations it leads to goal achievement and builds credibility to stakeholders. Then, the objective of this paper is to investigate the relationship between audit committee competency and goal achievement. Audit committee competency is includes five dimensions: professional knowledge diversity, operational well-roundedness ability, self-determination skills outstanding, resource management proficiency and morality, and ethics awareness. Also, audit committee competency assumes the influence of the best accounting practices, internal audit efficiency, business operational transparency, and resource utilization effectiveness. Additionally, this paper investigates the effects of best accounting practice, internal audit efficiency, business operational transparency, and resource utilization effectiveness on financial reporting quality and organizational excellence. Moreover, this paper investigates the effects of financial reporting quality and organizational excellence has an effect on stakeholder credibility and goal achievement.

This study investigates the effects of audit intelligence, audit value increase, audit report quality and financial information usefulness on audit survival of TAs in Thailand. Long-term audit vision, audit morality mindset, audit learning competency, regulatory force and stakeholder pressure become the antecedents of audit intelligence by using valuable audit experience as the moderator. In this study, 209 TAs in Thailand are the sample. The results indicate that audit intelligence influences audit value increase, audit report quality and financial information usefulness of TAs in Thailand. The results also present that long-term audit vision, audit morality mindset, audit learning competency, regulatory force and stakeholder pressure are the antecedents of that audit intelligence. Furthermore, audit value increase and financial information usefulness have a positive influence on audit survival. Finally, the advantages of audit intelligence will reach to long-term audit vision, audit morality mindset, audit learning competency, regulatory force and stakeholder pressure to support the auditor's work and enhance audit survival.

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Audit Professional Well-roundedness is important for the development of the performance monitoring ability of the auditor that will help improve the audit process and how audits cause audit expertise, professional judgment, audit skepticism, and audit quality leading to audit success. This paper aims at empirically examining and investigating the influence of audit professional well-roundedness and the audit success of CPAs in Thailand. The conceptual model indicates that audit professional well-roundedness, namely the modern audit practice ability, audit knowledge diversity, audit skills excellence, audit learning competency and integrative audit resource implementation were chosen as independent variables. Professional judgment, audit expertise, audit skepticism and audit quality are a mediating effect on audit professional well-roundedness with audit success relationships. Also, the self-efficacy moderating effect of self-efficacy has influence on the relationships among each dimension of audit professional well-roundedness, audit expertise, professional judgment, audit skepticism, audit quality and audit success. The contribution of this paper can help CPAs to explain the key factor of audit professional well-roundedness that can enhance audit success, and enhance auditors to assist in the development of audit professional well-roundedness. These will improve audit quality and audit success. Also, it helps to develop the professional knowledge and competency of the auditor. There are key factors in the development and adaptation to improve market access, national and international auditing, and increase the competitiveness in the changing scenarios. Suggestions for theoretical contributions are provided, introduced, and concluded; and directions for future research are highlighted.