The study looked at how well tax auditors in Thailand can adapt to changes in their field and how this affects the quality of their audits. By analyzing data from 205 tax auditors, the researchers found that auditors who are better at adapting to new challenges tend to perform more efficiently, excel in their practices, and have more effective audit procedures. This leads to higher quality audits and increases the likelihood of audit survival. In simple terms, being able to adapt well in the auditing profession can help auditors do their job better and ensure their audits are successful.