The Thai cooperative law is essential for promoting and developing cooperatives by encouraging
the voluntary participation of individuals to help each other economically and socially. This article examines how the law can aid in auditing cooperative accounts and suggests contemporary auditing methods for cooperatives, with a specific emphasis on legal considerations. It is found that cooperative laws have a unique characteristic of being regulated and overseen by the state. The Cooperative Auditing Department [CAD] audits cooperatives and provides annual feedback on their financial statements for every fiscal year. In auditing cooperative accounts, auditors must have specialized expertise in cooperative laws, as the business operations are distinctive, focusing on providing services to members. Therefore, auditors should study laws, regulations governing operations and business practices, cooperative accounting regulations, and auditing standards when auditing cooperative accounts. These serve as criteria for conducting modern cooperative accounting audits that emphasize
compliance with the law. This is aimed at minimizing auditing risks and promoting adequate internal controls within cooperatives, building member confidence, and ensuring the enduring strength of cooperatives.