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the Capital Market Supervisory Board No. TorNor. 77/2552 Re: Rules, Conditions, and Procedures for Liquidation of Mutual Funds as a result of Merger or Amalgamation of Mutual Funds By virtue of Section

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Exchange Commission No. Sor Nor. 88/2558 Re: Prospectus for Offering of Investment Units of Retail Mutual Funds, Mutual Funds for Accredited Investors and Mutual Funds for Institutional Investors

(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

Securities and Exchange Commission No. Sor Nor. 34/2554 Re: Details of the Mutual Fund Scheme for an Infrastructure Fund ___________________________________ By virtue of Section 118(1) of the Securities and

. Notification of the Securities and Exchange Commission No. KorNor. 1/2554 Re: Rules, Conditions and Procedure for Borrowing Money and Encumbering the Asset of Infrastructure Mutual Fund