This research looked at how audit practices impact the quality of work done by Certified Public Accountants (CPAs) in Thailand. They studied 261 CPAs to see how things like knowledge, following audit standards, and business changes affect the audit review process. The study found that better audit review practices lead to more efficient audit reports and improved performance by CPAs in Thailand. Factors like audit knowledge, compliance with standards, and business changes play a role in how well the audit review is done. Professional pressure didn't change these relationships. Additionally, efficient reports and good performance by CPAs contributed positively to overall audit quality. These findings suggest that improving audit review practices can help CPAs do their job better and enhance the quality of audits done in Thailand.