(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

have the total revenue for three-month period and nine-month period ended 30 September 2017 in the amount of Baht 163.26 million and Baht 426.73 million respectively, comparing to the same period of the

third quarter of year 2017 compared to the same period of prior year and the prior period are as follows; For the three-month period, the Group reported total revenues (excluded other revenues) at THB

No. INGRS001 15 September 2017 Re: Explanation about 6-month financial performance of INGRS for the period ended 31 July 2017 To the President of the Stock Exchange of Thailand Ingress Industrial

second quarter of year 2018 compared to the same period of prior year and the prior period are as follows; For the three-month period, the Group reported total revenues (excluded other revenues) at THB

third quarter of year 2019 compared to the same period of prior year and the prior period are as follows; For the three-month period, the Group reported total revenues (excluded other revenues) at THB

second quarter of year 2020 compared to the same period of prior year and the prior period are as follows; For the three-month period, the Group reported total revenues (excluded other revenues) at THB

second quarter of year 2019 compared to the same period of prior year and the prior period are as follows; For the three-month period, the Group reported total revenues (excluded other revenues) at THB

net loss of Baht 0.92 million on Baht 14.87 million revenues over the same period in 2018. The change in loss for the quarterly operating result ended on March 31, 2019 is Baht 5.81 million increased

ที่ - Translation - PorBor. 029 / 2018 August 14, 2018 Subject: Clarification of operating results change from the same period last year by more than 20% To: President The Stock Exchange of Thailand