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

sale the idle asset, Deed No. 332983 and 333835 located in Praksa sub-district, Mueang Samut Prakan district, Samut Prakan province in total area 21 Rai 1 Ngan 37.6 square wa the price of 138,736,000

sale the idle asset, Deed No. 332983 and 333835 located in Praksa sub-district, Mueang Samut Prakan district, Samut Prakan province. The Area is nearby the J City Sukhumvit – Praksa Project, in total

days of credit term The reason The Company sold the unused equipment to KPPH to reduce outstanding idle equipment and to create maximum benefits for the Company. 2nd transaction Partners of Contract

KPPH to reduce outstanding idle equipment and to create maximum benefits for the Company. The total transaction size of Disposal on fixed asset is Baht 1,181,648.58 which is accounted to 0.007% under the

outstanding idle assets and to create maximum benefit for the Company. The total transaction size of Disposal on fixed asset is USD 978,501 (Approximately Baht 29,985,478 which is accounted to 0.05% under the

% – 74.3% throughout the year 2017, over the cycle, anyhow overall went on at higher level than previous year, somewhat improved indicates the recovery trend, but not too much while big portion of idle

trend, but not too much while big portion of idle capacity still existed. Hence, the oversupply risk will pertain with high probability towards 2018 and afterwards, if China and major steel producing

depreciation which does not been included for tolling service. However, the Company still had gross loss because cost per ton still high which resulted from depreciation, idle cost which was fixed cost of the

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