Abstract
ABSTRACT This study aims at investigating the influences of strategic audit professional commitment on audit survival through professional citizenship behavior, best audit practice, and professional loyalty awareness. The mediator variables that are audit quality, audit success, and audit survival are dependent on variables and dynamic audit learning that moderate the variables of certified public accountants (CPAs) in Thailand. Strategic audit professional commitment is a proposition that is to have direct and indirect effects on audit survival. Also, professional citizenship behavior, best audit practice and professional loyalty awareness are proposed to become keys mediators of the relationships among strategic audit professional commitment and audit survival. Also, dynamic audit learning is hypothesized to become the main moderator of the aforementioned relationships. In this study, certified public accountants (CPAs) in Thailand are the sample of the study. A conclusion, suggestions and directions for future research are emphasized. Keywords Strategic Audit Professional Commitment, Professional Citizenship Behavior, Best Audit Practice, Professional Loyalty, Audit Quality, Audit Success, Audit Survival
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