http://172.19.1.196:8983/solr/secweb/select?q=sustenance viewpoint OR "sustenance viewpoint" OR "nourishment perspective" OR "nourishment standpoint" OR "sustentation perspective" OR "sustentation standpoint"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=key_filetype%3Apdf&start=0&rows=10
(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