http://172.19.1.196:8983/solr/secweb/select?q=deduced peaceful OR "deduced peaceful" OR "inferred Tranquil" OR "inferred Serene" OR "concluded Tranquil" OR "concluded Serene"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=key_filetype%3Apdf&start=0&rows=10
deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards.
This shortage of human resources