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

ยศาสตร์และการบัญชี มหาวิทยาลัยธรรมศาสตร์ 14.10 น. – 14.40 น. The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? โดย ดร.วีระพงษ์ กิติวงค์  ผศ. ดร.เอื้อบุญ เอกะสิงห์

decline in revenue from dessert café, which was attributed to the lower traffics in shopping malls and weaker consumption sentiment following COVID-19 concerns together with the closure of shopping malls

2Q19 stood at 73%, expecting to grow throughout the year. Central Phuket opened a world-class luxury zone, gathering the best of global luxury brand for example, BALENCIAGA, BVLGARI, CHLOÉ, GUCCI, HERMÈS

17,000 visitors per day. The first phase accounted for approximately 20,000 sqm. NLA with occupancy rate stood at 77% at the end of 3Q19. Opened the largest aquarium in Thailand “AQUARIA Phuket” at Central

had opened 1 new Thai Watsadu store at Amata Nakorn in Chonburi in this quarter. III. Revenue from sales from food segment was THB 17,424 million, decreased by 11.3% from the same period of the last

sluggish effecting from Trade War which impacted the global economic sentiment. However, the Thai economy is attributed mainly by number of factors, namely 1.) Growth in Tourism sector particularly in 2H19 2

aspects of biases comprising (1) emotional or preference biases: focusing on present rather than future incidents; (2) belief bias: making conclusion based on too small sample size while associated risks

economy continues its growth momentum following the GDP expansion by 4.8% in 1Q18. The growth is attributed to a number of factors, namely 1.) exports growth in-line with the improving sentiment of the

Company Limited (UMI) shares by allowing the accounts for securities trading and bank deposit to be opened in his name and facilitating relevant financial transactions. This case is in the process of