โพธิ์ศรีจันทร์ นิตยา. 2018. “The Effect of the Audit Implementation Technology Integration Competency on Audit Performance of Certified Public Accountant in Thailand”. Ratchaphruek Journal 16 (2):130-39. https://so05.tci-thaijo.org/index.php/Ratchaphruekjournal/article/view/128587.