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This study aims to investigate communication value of Key Audit Matters (KAM) of companies in industrials group listed on the Stock Exchange of Thailand. Data is collected from the Financial Statements and Audit Reports (English version) in B.E. 2015-2017 of companies in industrials group listed on the Stock Exchange of Thailand. Then, the data obtained is analyzed by the Multiple Regression Analysis. The findings reveal that the audit report with KAM is easier to read than the audit report without KAM. In the meanwhile, the negative tone of content is presented much more in the audit report with KAM than the audit report without KAM. Therefore, the new version of audit report with KAM has more communication values than the old version without KAM.
Keywords: 1) Communication Value 2) Key Audit Matter (KAM) 3) Auditing 4) Industrials Group
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