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

such service be considered as a part of the portfolio advisory with execution or standing order, as the case may be.The consultation paper is available at www.sec.or.th/hearing. Stakeholders and

Industry; the Stock Exchange of Thailand; Small and Medium Enterprise Development Bank; the Bank for Agriculture and Agricultural Cooperatives; the Joint Standing Committee on Commerce, Industry and

ยืมหลักทรัพย์กับผู้ให้ยืมหลักทรัพย์ (Standing agreement)เป็นต้น 1.2 บล. ต้องมีกระบวนการในการตรวจสอบและควบคุมการปฏิบัติงาน เพื่อให้มั่นใจว่า บล. มีหลักทรัพย์ที่สามารถส่งมอบได้ เช่น ในภาค

Bank; the Bank for Agriculture and Agricultural Cooperatives; the Joint Standing Committee on Commerce, Industry and Banking; the Federation of Thai SME; the Thai Venture Capital Association; the

local and international customers. • Utilities income decreased by 4.5%, standing at THB 534.0 mm, mainly from lower excessive charge. However, if excluding the revenue from excessive charge, utilities

is because in Q3- 2022, the allowance for expected credit losses incurred from long- standing receivables and the loss on fair value adjustments of equity investments higher than other quarters were

network would cover the Company’s target customer groups and with long- standing experience in such market, whereby sales will start through the new distributor since Q4/2019. The market in China accounted

certificate of registration, license or authority of the Recognized Representative issued by the Home Regulator; ii. Certificate of good standing issued by the Home Regulator; iii. Endorsement by the attached

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