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

valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information

that the auditor could not reach a conclusion on the valuation report of PACE’s equity investments in Pace One and Pace Three, conducted by an independent financial advisor, regarding the estimation of

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

Auditor /2 - - - - 1 - Financial advisor - - - - - - Supervisor of financial advisor - 1 - - - - Valuation Company - - - - - - Principal Valuer - - - - - - Grand Total 0 7 12 0 5 10 /3 In 2020, there were 2

Buri Province, area 57,0,84 rais Valuation Method for Selling Price : Mutually agreed market price Selling Value : 38,800,000.00 Baht or 678,200.00 Baht/rai Book Value : 70,370,000.00 Baht or

, Amphur Kabin Buri, Prachin Buri Province, area 57,0,84 rais Valuation Method for Selling Price : Mutually agreed market price Selling Value : 38,800,000.00 Baht or 678,200.00 Baht/rai Book Value

( Is a capital market valuation and major appraiser approved by the Securities and Exchange Commission.) . The assessors use the market valuation Approaches to Asset Characteristics Asset Valuation (Both

early 2020 1 2 3 Lower cost of capital Drive valuation https://www.weforum.org/whitepapers/embracing-the-new-age-of-materiality-harnessing-the-pace-of-change-in-esg PUBLIC

1,491,240 Baht per month. 5. Method use in calculation of value: The rental rate base on the fair market value that valuation by The Valuation & Consultants Co., Ltd. Assessor : The Valuation & Consultants Co