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

in TSQM 1 and 2 by hightlighing them in yellow. Additionally, mark the minimum quality objectives mentioned in TSQM 1 and 2 that are separated into sub-quality objectives by highlighting them in blue

anniversary, and these collections are suit for every customer segment e.g. CENTENNIAL JUBILEE 90 FACTES, 90th ANNIVERSARY COLLECTION, EVENTAIL, THE EXCELLENCE OF 19, THE YELLOW MYSTERY, THE PINK MAJESTY

Generating Authority of Thailand. It is expected to commence commercial operation in 2019. 1.4 The Entering into the Concession Contracts of the MRT Pink Line Project and the MRT Yellow Line Project As the

(Khae Rai – Min Buri) and the MRT Yellow Line (Lat Phrao – Samrong) As the Company together with BTS Group Holding Public Company Limited (“BTS”) and Sino-Thai Engineering & Construction Public Company

รอบ 90 ปี ซึง สิ น ค้า ที อ อ ก ใ ห ม่ นี ค ร อ บ ค ลุ ม ใ น ทุ ก ก ลุ่ ม ลู ก ค้ า เ ช่ น CENTENNIAL JUBILEE 9 0 FACTES, 90th ANNIVERSARY COLLECTION, EVENTAIL, THE EXCELLENCE OF 1 9 , THE YELLOW

collections suited for every customer segments e.g. CENTENNIAL JUBILEE 90 FACTES, 90th ANNIVERSARY COLLECTION, EVENTAIL, THE EXCELLENCE OF 19, THE YELLOW MYSTERY, THE PINK MAJESTY, FIREWORK and latest new

COLLECTION, EVENTAIL, THE EXCELLENCE OF 19, THE YELLOW MYSTERY, THE PINK MAJESTY, and the latest new collection is “JUBILEE LINE FRIENDS” which is sterling silver decorated with diamond that can approach for

ในทุกกลุ่มลูกคา้ เช่น CENTENNIAL JUBILEE 90 FACTES, 90th ANNIVERSARY COLLECTION, EVENTAIL, THE EXCELLENCE OF 19, THE YELLOW MYSTERY, THE PINK MAJESTY, FIREWORK และคอลเลคชนัล่าสุด JUBILEE LINE FRIENDS

not selling very well. Big yellow & red balls concentrate in 1-3 stars area. 20,00010,0005,0001,000 Star rating by Morningstar Fund size (mn.) Source: Morningstar Direct, data complied by Research