constant volatility and instability in various ways due in part to the global pandemic of COVID-19 and the fast-paced changes in technology. Thus, it is inevitable for auditors to adjust their methodology to
such service be considered as a part of the portfolio advisory with execution or standing order, as the case may be.The consultation paper is available at www.sec.or.th/hearing. Stakeholders and
Industry; the Stock Exchange of Thailand; Small and Medium Enterprise Development Bank; the Bank for Agriculture and Agricultural Cooperatives; the Joint Standing Committee on Commerce, Industry and
Bank; the Bank for Agriculture and Agricultural Cooperatives; the Joint Standing Committee on Commerce, Industry and Banking; the Federation of Thai SME; the Thai Venture Capital Association; the