เล็กแจ้ง ส., and เพ็ญวุฒิกุล ป. “Factors Affecting The Professional Skills of Certified Public Accountants and Tax Auditors”. Al-HIKMAH Journal, vol. 8, no. 16, Dec. 2018, pp. 35-50, https://so01.tci-thaijo.org/index.php/HIKMAH/article/view/168405.