(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

operations and is hopeful that appropriate measures will also be taken by the Government to support to support the Thailand Industries. 3. Performance of the Company Operating Results The Company reported a

cost saving measures to minimize the negative impact of the COVID-19 pandemic on the Company’s future operations and is hopeful that appropriate measures will also be taken by the Government to support