The objectives of this reserch are to'study the effects of the Accounting Profession Act B.E. 2547 to auditors. The questionnaires are used for collecting data from the auditors and analysed using descriptive statistics and test of independence. The result is separated into three parts. The first part is the study of a comprehensionin the Accounting Professsion Act B.E. 2547 of the auditors. It reveals that they moderately and intensely understand in things that they do in an initial period. The second part is the study of satisfaction of the auditors to Accounting Profession Act B.E. 2547. It shows that the auditors strongly satisly with this act. However they ned more punishment in case of offence. The final part is the study of the relationship between the auditors' comprehension in the Accounting Profession Act B.E. 2547 and auditors' characteristics. It indicates that the comprehension is relative to continuity of participation in training of the accounting profession. The comparison of satisfaction between the Accounting Profession Act B.E. 2547 and the Auditor Act B.E. 2505 reveals that the auditors satisfy more with the Accounting Profession Act B.E. 2547 than the Auditor Act B.E. 2505. The auditors suggest that training of the Accounting Profession Act B.E. 2547 and the other subject involving accounting profession all over the country are needed and they also suggest that training cost should be decreased so that they are able to participate in training more. The auditors advise about third person's security that it should not consider only juristic person but also the individual and body of persons. It should stress the efficiency of professional career.
