(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
, resulting 24 SEC Classification : ใชภ้ายใน (Internal) in managers taking actions that are beneficial to shareholders in the long run, including fostering strong positive corporate culture. Cognizant of
audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of