The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business

from Baht 1,468.6 million by the year-end 2016, or increased by Baht 34.7 million or 2.4% due to the increase short-term loans from financial institutions. Equities As of 30 September 2017, the company

financial institutions. Equities As of 31 December 2017, the company reported total Equities of Baht 937.7 million, increased from Baht 822.7 million by the year-end 2016, or increased by Baht 115.0 million

from Baht 1,347.5 million by the year-end 2018 or decreased by Baht 5.2 million or 0.4%. Equities As of 31 March 2019, the company reported total Equities of Baht 1,095.3 million, increased from Baht

the delivery of outstanding goods and repayment of loans from third parties and Short term bill of exchange that affected total liabilities was decreased to 6.35% as well, the shareholder’s equities

Arteva Holdings GmbH; INVISTA Textiles (U.K.) Limited; and INVISTA Equities, LLC, to acquire a 100% stake in the PET business of INVISTA Resins & Fibers GmbH, Germany (“IRFG”); and certain Intellectual

indicator for mutual funds in general. Risk Level Low 1 2 3 4 5 6 7 8 High Highly risky Investing primarily in equities at an average of not less than 80% of NAV in an accounting period The mutual fund risk

6. Chart representing the fund’s risk indicator for mutual funds in general. Risk Level Low 1 2 3 4 5 6 7 8 High Highly risky Investing primarily in equities at an average of not less than 80% of NAV

fund’s risk indicator for mutual funds in general. Risk Level Low 1 2 3 4 5 6 7 8 High Highly risky Investing primarily in equities at an average of not less than 80% of NAV in an accounting period The

Share 2,896.8 2,896.8 0.0 Total Equities 5,271.4 5,097.6 173.8 (Unit: THB mn) Total assets as at 31st March, 2018 was THB 5,820.1 mn. The current assets decreased THB 583.9 mn from 31st December, 2017 by