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

Thailand will be, among other things, as follows:(1) it will be a juristic person under the Securities and Exchange Act; (2) its objectives will encompass promoting and supporting the development of the

• Financial literacy does not lead to QoL directly • Financial literacy needs to be redefined to include “Digital literacy” • One needs to have willing attitude to learn new things to overcome risks

starting point of the circular economy. Sustainability can be achieved through our efforts and cooperation in the society. Therefore, doing good deeds for motherland can start with basic things within the

SEC’s missions, regulations, and things we done, especially our plan to use digital technology to enhance development of the organization and capital market which is aligned with Thai capital market

conditions stated therein. The proposed sell-down of the Units is strictly a f inancing exercise to fund, amongst other things, working capital needs and to pay the Company’s indebtedness and liabilit ies

stated therein. The sale price was determined through a book building process. The proposed sell-down of the Units is strictly a financing exercise to fund, amongst other things, working capital needs and

to solve SMEs’ existing problems,” including a shortage of fundraising channel, insufficient fundraising information, and lack of business development tools. All these things are  SMEs’ and startups

since October 31, 2013. Management Discussion and Analysis For the Year Ended December 31, 2019 Page 5 1.10 Share Purchase of Things on Net Company limited On November 19, 2019, the Company has purchased

business operation. However, using information technology may cause certain risks arising from the operation of the securities company in various respects. Among other things, the SEC Office considers these