PRATOOMSUWAN, T.; YOLRABIL, O. The Key Audit Matter (KAM) practices: the review of first year experience in Thailand. NIDA Business Journal, Bangkok, Thailand, n. 23, p. 63–91, 2023. Disponível em: https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/595. Acesso em: 9 apr. 2025.