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

intended to strengthen the capacity, expertise and international competitiveness of financial markets and the funds industry in the region.Implementation ProgressThe participating economies have progressed

the project has progressed 99.84% (The construction plan was 100%). Consequently, the project was completed and its operation started on July 20, 2017. - Banpong Utilities Company Limited, (EGCO holds a

Renewable Energy Certificates (REC) concerning its electricity generation output. The construction of the project has progressed 97.99% (The construction plan was 97.46%). The commercial operation date is

progressed 91.58% (The construction plan was 91.70%). The commercial operation date is scheduled in the fourth quarter of 2019. - SBPL Project, a project of San Buenaventura Power Ltd., Co., (EGCO holds a 49

Electricite Du Laos (EDL) with the contracted capacity of 60 MW for 29 years. The construction of the project has progressed 98.78% (The construction plan was 98.30%). The commercial operation date is scheduled

with EGAT with the contracted capacity of 1,220 MW and Electricite De Laos (EDL) with the contracted capacity of 60 MW for 29 years. The construction of the project has progressed 94.37% (The

with EGAT with the contracted capacity of 1,220 MW and Electricite De Laos (EDL) with the contracted capacity of 60 MW for 29 years. The construction of the project has progressed 96.36% (The

Certificates (REC) concerning its electricity generation output. The construction of the project has progressed 91.55% (The construction plan was 91.52%). The commercial operation date is scheduled in the fourth

Energy Regulatory Commission (ERC) for final approval. The project targets for 85% contracted by commercial operation date. The construction of the project has progressed 61.24% (The construction plan was