Offeror : (1) CEDAR HOLDINGS LIMITED (2) ASPEN HOLDINGS LIMITED | Date of submission of the Statement of Intention : 01/02/2006

Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 28/06/2021

Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 21/07/2021

Offeror : GULF ENERGY DEVELOPMENT PUBLIC COMPANY LIMITED | Date of submission of the Statement of Intention : 11/08/2021

Offeror : ADVANCED WIRELESS NETWORK CO.,LTD. | Date of submission of the Statement of Intention : 18/06/2018

Offeror : ADVANCED WIRELESS NETWORK CO.,LTD. | Date of submission of the Statement of Intention : 14/12/2017

Offeror : ADVANCED WIRELESS NETWORK CO.,LTD. | Date of submission of the Statement of Intention : 22/12/2017

Offeror : ADVANCED WIRELESS NETWORK CO.,LTD. | Date of submission of the Statement of Intention : 03/05/2018

Offeror : ADVANCED WIRELESS NETWORK CO.,LTD. | Date of submission of the Statement of Intention : 25/05/2018

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional