Ruankeaw, Thanchanok, Sukasem Langkhunsaen, and Natthanan Thitiyapramote. 2020. “Audit Proficiency and Audit Report Quality of Tax Auditors (TAs) in Thailand”. JOURNAL OF SOUTHERN TECHNOLOGY 13 (1):99-107. https://so04.tci-thaijo.org/index.php/journal_sct/article/view/163833.